S corporation election can result in substantial tax savings at the corporate level, but some factors may not make S election viable for all companies.
The ESOP Association
ESOP Association Resources
ESOP Brief, Tax Benefits, 1042, Dividends, 404(k), 409(p), Resource
ESOP Brief, Tax Benefits, 1042, Dividends, Resource
A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.