Employee Benefits-Tax - TAX REFORM ALTERS ESOP LANDSCAPE - Employee stock ownership plans provide tax incentives and are effective components of employee benefit programs for companies that participate in them. In this article CPAs will learn about recent tax-law revisions governing the combined use of ESOPs and 401(k) plans, raising contribution limits and imposing greater restrictions on S ...
|Year of publication:||
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 6, p. 37-42