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Focus on ESOP Ownership and ESOP Valuation
Topical Editor for This Issue: Susan E. Gould, CFA
ESOP Valuation Insights
Business Valuation Discount Related to the Built-In Gains (BIG) Tax Liability
Robert F. Reilly
The Impact of Synthetic Equity on ESOP Valuations
Jeffrey S. Buettner
ESOP Litigation Insights
Valuation and Tax Controversy Lessons from Globe Life v. U.S.
Robert P. Schweihs
Beals Bros. Management Corp.-Appeals Court Disallows Scheme to Shift ESOP Benefits to Corporate Officers
Robert F. Reilly
Department of Labor Brief in Enron Litigation Holds Lessons for ESOP Fiduciaries
Stephen D. Smith, Esq.
ESOP Administration Insights
Using COLI to Fund the ESOP Repurchase Liability
Peter Williams
The ESOP as the Majority Stockholder
Colin M. Henderson
Corporate Governance in ESOP Companies
E. Vaughn Gordy
Leveraged ESOP Transaction Insights
Leveraged ESOP Candidate Criteria Guidelines
Malcolm R. Hartman
ESOP Estate Planning Insights
Taxpayer-Friendly Letter Ruling Describes Estate Planning Strategy for Control
Owners of ESOP Corporations
Andrew S. Ward, Michel M. St. Martin, and Robert F. Reilly
Communiqué
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