Research Catalog

Financial valuation of employee stock ownership plan shares

Title
Financial valuation of employee stock ownership plan shares / Larry R. Cook.
Author
Cook, Larry R.
Publication
Hoboken, N.J. : Wiley, [2005], ©2005.

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TextRequest in advance HD4928.S742 U628 2005Off-site
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Holdings

Details

Description
xvi, 256 pages; 24 cm
Subjects
Bibliography (note)
  • Includes bibliographical references (p. 243-247) and index.
Contents
1. Introduction to ERISA and ERISA plans -- 2. Business owner/management perspective -- 3. Who is a good candidate for an ESOP, and why? -- 4. Trustee duties in ESOPs -- 5. Beneficial interests, rights of participants, and vesting -- 6. Employee benefit perspective -- 7. Leverage and the ESOP : a lender's perspective -- 8. Independence, objectivity, and good faith -- 9. The appraiser as a financial advisor -- 10. Financial analysis of the sponsoring corporation : framing the appraisal assignment -- 11. Accounting standards and ESOPs with debt -- 12. Put rights, share redemption provisions, and repurchase obligations -- 13. Adequate consideration -- 14. Control versus minority positions -- 15. ESOPs and taxes -- 16. Shareholder employment and other agreements : phantom and synthetic equity -- 17. Adjustments for lack of marketability -- 18. Writing a valuation conclusion -- App. A. Department of Labor -- App. B. IRS training class regarding examination of ESOPs.
ISBN
0471678473 (cloth)
LCCN
  • 2004027961
  • 9780471678472
OCLC
  • ocm57068540
  • SCSB-5188801
Owning Institutions
Columbia University Libraries