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- Title
Converting Terminated Participant Accounts to Other Investments.
- Authors
Mathews, Anthony I.; Henschen, Bradley E.
- Abstract
This article examines the practice of creating segregated accounts for terminated vested ESOP participants that have retirement funds directed to investments other than company stock. This practice is generally intended to focus all the effects of stock ownership on accounts of current employees. This article explores all of the effects (both positive and negative) of that design decision as well as the many practical issues ESOP sponsors face when they decide to follow this path. This article does not tell you which way to go; it just covers issues that can help you decide what is right for your company and your ESOP.
- Subjects
EMPLOYEE ownership; SOCIAL security; EMPLOYEE stock options; STOCK ownership; PORTFOLIO management (Investments); RETIREMENT income; PRIVATE equity; EQUITY participations; STOCK exchanges
- Publication
Journal of Employee Ownership Law & Finance, 2009, Vol 21, Issue 1, p3
- ISSN
1046-7491
- Publication type
Article