[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf

上传人:任我行 文档编号:16830 上传时间:2022-06-24 发布时间:2003-05-20 格式:PDF 页数:6 大小:53.79KB
下载 相关 举报
[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf_第1页
第1页 / 共6页
[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf_第2页
第2页 / 共6页
[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf_第3页
第3页 / 共6页
[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf_第4页
第4页 / 共6页
[20030520]RS21526_员工持股计划(ESOP):立法历史.pdf_第5页
第5页 / 共6页
点击查看更多>>
资源描述

1、1Thisreportwasproducedunderthegeneral supervisionofMarieMorris,LegislativeAttorney.2P.L. 93-406.3CRS Report RL30038, ESOPS: A Description and Economic Analysis, by (name- redac t e d ).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code

2、 RS21526May 20, 2003Employee Stock Ownership Plans (ESOPs):Legislative Historynam e redactedPresidential Management Intern1American Law DivisionSummaryEmployeeStockOwnershipPlans(ESOPs)aredefinedcontributionplansprimarilyinvested in the employers securities. Employee stock plans in the form of an ES

3、OPpre-date the 1974 Employee Retirement Income Security Act (ERISA).2ERISA,however,wasthefirstlawtorecognizeESOPs. CongresshasroutinelyrevisitedESOPsandamendedtheIRCtoreflectpolicy. The1975TaxReductionActcreatedataxcreditforESOPs. TheRevenueActof1978addednewformalitiestoESOPsthroughcreationofIRC409A

4、. Inthemid-1980s,the1984TaxReformActcreatednewandsubstantialtax incentives for employers maintaining ESOPs for employees. Two years later, the1986 Tax Reform Act emphasized the retirement objective of ESOPs by imposing a10% penalty tax on withdrawals made prior to age 59.5.The Omnibus BudgetReconcil

展开阅读全文
相关资源
猜你喜欢
相关搜索
资源标签

当前位置:首页 > 法规条令 > CRS 美国国会研究处报告