Table of Contents
Chapter 1: Employee Stock Ownership Plan History and Background
Overview of Employee Ownership and Employee Stock Ownership Plans
Underlying Philosophy of ESOPs
Employee Retirement Income Security Act of 1974
The Chrysler Loan Guarantee Act of 1979
The Economic Recovery Tax Act of 1981
Small Business Job Protection Act of 1996
The Economic Growth and Tax Relief Reconciliation Act of 2001
Jobs and Growth Tax Relief Reconciliation Act of 2003
Chapter 2: Significant Events and Organizations
Regulations and Government Agencies
Employee Retirement Income Security Act of 1974
Securities and Exchange Commission
General ERISA Fiduciary Considerations
Proposed DOL Regulations Specific to ESOP Valuations
Major Exceptions to ERISA for the Benefit of ESOPs
Industry Organizations and Standards
National Center for Employee Ownership (NCEO)
Ohio Employee Ownership Center
Appendix 2A—IRS Form 5309, Application for Determination of Employee Stock Ownership Plan
Chapter 3: Employee Stock Ownership Plan Transaction Mechanics
Provide Liquidity and Diversification for Shareholders
Provide a Means of Capital Formation
Finance Corporate Acquisitions
An Incentive to Increase Employee Productivity and Retain Personnel ...
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