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
There is merit in a company ...
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