Back to basics – Why ESOPs need appraisals
$225.00
Description
Abstract: ESOPs provide tax-saving opportunities for business owners who want to cash out and transfer ownership to employees without immediately giving up control of the business. This article discusses the valuation challenges that ESOPs present to the fiduciaries who administer them, especially when the sponsoring company is privately held. Fifth Third Bancorp v. Dudenhoeffer (U.S. Supreme Court, No. 12-751, June 25, 2014)
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