This 28-page Executive Report written for entrepreneurs and business executives examines the expansive and often complicated world of employee stock option plans (ESOPs). From the benefits of having an ESOP to how to set one up correctly, the authors in this Report provide readers with the fundamental knowledge necessary to build an effective plan, discussing different structure models and how to choose the best one for a company. With analysis of the legal issues employers and employees alike may face, as well as client advice from the attorney's perspective, this Report offers a broad view of the ESOP landscape. Key areas explored include how ESOPs are like retirement plans and what sets them apart, alternatives to ESOPs and important changes in the regulatory landscape with respect to ESOPs.

Some other topics addressed include:

• tax issues that may arise with ESOPs
• potentially problematic legal issues
• how to determine a valuation
• leveraged ESOPs
• public company ESOPs
• points to focus on
• the importance of outside counsel and advisors
• when dividends are tax deductible
• significant recent changes that affect ESOPs

This Executive Report is written by:

• Michael V. Conger, Equity Shareholder, Polsinelli Shalton Welte Suelthaus PC - Maximizing Value When Developing ESOPs
• Robert L. Abramowitz & David Ackerman, Partners, Morgan, Lewis & Bockius LLP - Key Points and Strategies for Setting up an ESOP and Getting it Right

About Executive Reports:

Executive Reports offer focused, hard-hitting advice from the leaders of some of America's top companies, packaged in a concise, readable format. Each research report provides readers with 3 to 5 strategies that will have a direct financial impact on their business. While not meant as a comprehensive guide, each report includes quick-hit items that can immediately impact specific business strategies. Executive authors drill down to the central issues surrounding each topic area and dispense expert advice in concise, direct language. Executive Reports feature leading professionals selected by the Aspatore Editorial Board based on their experience, research, and standing within the professional community.

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