A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
The ESOP Association
ESOP Association Resources
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.