7. Equity-Based Employee Benefit Plans

Aims and objectives of this chapter:

• Introduce employee stock ownership plans

• Explain tax issues related to employee stock ownership plans

• Discuss the accounting and reporting issues related to employee stock ownership plans

• Explain the effect of Fin 46R on employers’ accounting for ESOPs

• Introduce the employee stock purchase plans and design issues

• Discuss the tax issues related to employee stock purchase plans

• Discuss the financing/accounting issues related to employee stock purchase plans

• Discuss equity participation in pension plans

• Discuss the tax and legal issues of equity participation in pension plans

• Explain issues related to stock in 401(k) plans

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