ESOPs before and after the Revenue Reconciliation Act of 1989 : an honors thesis (HONRS 499)

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C68_1992CoverGinaL.pdf (452.12 KB)

Authors

Advisor

Van Alst, Lucinda L.

Issue Date

1992

Keyword

Degree

Thesis (B.?)

Department

Honors College
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URI

http://cardinalscholar.bsu.edu/handle/20.500.14291/189934

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CardCat URL

http://liblink.bsu.edu/catkey/1246647

Abstract

This discussion of Employee Stock Ownership Plans deals with the recent changes made in these plans by the Revenue Reconciliation Act of 1989. This paper will begin by giving some background on the Employee Stock Ownership Plans and the tax treatment of these plans before the Revenue Reconciliation Act Of 1989. The paper then will explore the recent changes in accounting for ESOPs and the possible consequences on corporations resulting from these limitations.

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Honors College Undergraduate Theses