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- Title
AESOP AND THE ESOP: A NEW FABLE ABOUT DIVIDENDS AND REDEMPTIONS.
- Authors
Arsenault, Steven J.
- Abstract
The article presents information on federal tax laws and taxation of employee stock ownership plans (ESOPs). It discusses the issues related to repurchasing of stock shares held by ESOP and distributing it to plan participants as benefit. It further discusses redemption of stock and deductibility of dividends based on the U.S. Internal Revenue Service (IRS). It also focuses on the arguments between Circuit Courts of Appeal and the role of Treasury Department in this issue.
- Subjects
UNITED States; UNITED States tax laws; EMPLOYEE ownership laws; STOCK repurchasing; REDEMPTION (Law); DIVIDENDS; UNITED States. Internal Revenue Service; CIRCUIT courts
- Publication
Virginia Tax Review, 2012, Vol 31, Issue 3, p545
- ISSN
0735-9004
- Publication type
Article