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
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.
A basic guide summarizing the unique benefits Employee Stock Ownership Plans offer to owners, employees, and communities. This ESOP Brief is available to the public as an informational resource.