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- Title
ESOP Dividends: Arguments for Section 404(k) Dividend Deductions.
- Authors
Eckhardt, David
- Abstract
The article presents information on the importance of the dividends under the employee stock ownership plan for the employees in the U.S. The Congress of the U.S. passed certain tax benefits to the corporation implementing the employee stock ownership plan. Information on the rulings of the Eight Circuit of the Court of Appeals of the U.S. regarding the issue of dividends in the country is also presented.
- Subjects
UNITED States; DIVIDENDS; EMPLOYEE ownership laws; TAX benefits; UNITED States. Congress; UNITED States. Court of Appeals (8th Circuit); LEGAL judgments
- Publication
Tax Lawyer, 2012, Vol 65, Issue 2, p217
- ISSN
0040-005X
- Publication type
Article