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How to Handle Rehired Employees
When a Plan participant who had previously terminated employment is rehired, questions inevitably arise. When is an employee eligible to actively participate again? …
ESOP Diversification: What Is It and What Is Required?
Section 401(a)(28)(B) of the Internal Revenue Code creates a requirement for ESOPs holding employer securities to allow for the diversification of a participant’s stock account once they become a Qualified Participant.
What Do You Mean By “Year”?
When someone says “Happy New Year” or “have a good year,” most of us do not stop to think what that means. We …
Vespoli Puts Workers At The Helm
In two months, Amanda Ward will have worked to sell Vespoli USA racing rowboats for a full year — meaning she will be …
Advice From the Field: Consider an ESOP Stock Plan for a Small Business
If you own or have the inclination to own a small business, take time to become familiar with ESOP basics. An ESOP is …