Beruflich Dokumente
Kultur Dokumente
Exhibit 10-4.................................................................................
Convertible Preferred Stock Leveraged ESOP With a Direct
Loan.................................................................................
Journal Entries.............................................................................
Tax and EPS Computations.........................................................
Reconciliation of Effective Tax Rate to Provision for
Income Taxes...................................................................
Convertible Preferred Stock Leveraged ESOP Used to Fund
401(k) Savings Plan With Employer Loan......................
Results of Applying SOP.............................................................
Journal Entries.............................................................................
Tax and EPS Computations.........................................................
If-Converted EPS Computation...................................................
Exhibit 10-5 (Continued).............................................................
Tax Computation..........................................................................
Reconciliation of Effective Rate to Provision for Income
Taxes................................................................................
Chapter 11....................................................................................................................................
CHARITABLE TOOLS, STRATEGIES AND ESOPS...................................................
Objectives............................................................................................................
Introduction..........................................................................................................
Charitable Remainder Trusts................................................................................
Strategies and Traps to Avoid..............................................................................
Combining ESOPs with Public Charitable Gifts.................................................
Chapter 12....................................................................................................................................
Reducing ESOP Transaction Risk Using Life Insurance.................................................
$10 Million Business Owner Example................................................................
Life Insurance and Phantom Stock Plans.............................................................
Life Insurance for Repurchase Liability..............................................................
Life Insurance owned by the ESOP Plan.............................................................
Life Insurance Agents Role in ESOP Transactions..............................................
Chapter 13....................................................................................................................................
CASE STUDIES..............................................................................................................
CASE STUDIES..................................................................................................
Objectives............................................................................................................
Introduction..........................................................................................................
Failure to File or Execute the Required Forms on Time......................................
PLR 9735046...........................................................................................
Law and Analysis.................................................................................................
PLR 9733001.......................................................................................................
Applicable Law and Analysis..............................................................................
Conclusion...........................................................................................................
Query for Discussion Purposes............................................................................
Deductions for Dividends Paid to the ESOP.......................................................
PLR 9829042.......................................................................................................