Employee Stock Ownership Plans (ESOPs) have long been regarded as sophisticated tools for business planning. Much like a profit-sharing plan, an ESOP is specifically designed to invest in an employer's securities. Companies large and small have used them to facilitate the transfer of ownership and control from one generation to the next or from founders to employees. ESOPs also offer unique tax-planning opportunities. But, while widely used by both subchapter C and S corporations, S Corp
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