Sharing ownership: the manager's guide to ESOPs and other productivity incentive plans
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
New York <<[u.a.]>>
Wiley
1993
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 271 S. |
| ISBN: | 0471577332 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804144581920423936 |
|---|---|
| adam_text | Contents
1. Introduction 1
Restructuring America and the World 4
Running a Capitalist Society 5
Stages of Capitalism 6
Three Mind-Sets 7
The Sole Proprietor Model 8
Sharing Ownership 9
CNE
THE BASICS
2. The Tax Man Cometh 13
Taxing Individuals 13
Encouraging Home Ownership 15
Encouraging Stock Ownership 18
Taxing Corporations 22
Appendix: Taxing Dividends and Interest
Payments Equally 25
xi
xii CONTENTS
3. Creating Artificial People 27
Sole Proprietorships 29
Partnerships 30
Corporations 32
Cooperatives 34
Trusts 36
4. Stocks, Bonds, and Options 38
Stocks 38
Bonds 39
Options 40
The Attributes of Ownership 42
Doing a Leveraged Buyout 44
Starting a New Company 46
5. What Is It Worth? 52
Valuing Shares 52
No Accounting for Taste 58
Reinvestment, Dividends, and Stock Repurchase 61
6. Pensions and Employee Benefit Plans 63
Social Security 63
Pensions and Defined-Benefit Plans 66
Defined-Contribution Plans 67
The Rules 73
The Problem with Benefits 75
Sharing the Wealth 76
7. Why Ownership? 78
Commissions, Bonuses, and Incentive Plans 78
What about Ownership? 81
CONTENTS xiii
TfVC
FORMS OF OWNERSHIP
8. Stock Options 87
Employee Stock Option Plans 87
Stock Appreciation Rights 97
Securities and Corporate Law Issues 98
Advantages and Disadvantages of Stock Options 100
9. Stock 104
Required Stock Purchase Plans 104
Optional Stock Purchase Plans 106
Incentive Stock Purchase Plans 107
A Gift of Stock 110
Restricted Stock 111
Worker Stock 112
Securities and Corporate Law Issues 116
Advantages and Disadvantages of Stock Ownership 117
Appendix: Reading and Writing Employee Stock
Purchase Plans 119
10. Trusts 121
Pension Plans 121
Thrift Plans 122
Profit-Sharing Plans 123
Employee Stock Ownership Plans 125
Securities and Corporate Law Issues 126
Advantages and Disadvantages of Trusts 128
Simulating Trusts 129
Putting It All in a Trust 131
The Problem with Trusts 132
Appendix: The Philosophy of Profit Sharing 134
xiv CONTENTS
11. Cooperatives 138
The Mondragon Model 143
Italian Cooperatives 144
Irish Cooperatives 146
Advantages and Disadvantages of Cooperatives 146
Thinking Creatively about Cooperatives 148
Simulating a Co-op with an ESOP 149
The Future of Cooperatives 152
Appendix: The Mondragon Cooperative Complex 153
THREE
EMPLOYEE STOCK OWNERSHIP PLANS
12. Creating an ESOP 159
Louis Kelso and the Invention of ESOPs 159
The Major Uses of ESOPs 166
Leveraged Buyouts and Corporate Restructuring
with ESOPs 168
The 1042 Rollover 173
The Repurchase Requirement 176
Basic ESOP Rules 177
Creating an ESOP 181
The Annual Valuation 183
The ESOP Trustee 186
Accounting for ESOPs 187
Remembering the ESOP s Purpose 188
Appendix: Major Criticisms of American ESOPs 189
13. Using an ESOP to Grow a Company 192
Selling the Small Business 193
The Venture Capitalists 196
Expanding with an ESOP 197
The Big Breakup 199
The Leveraged Buyout 200
CONTENTS xv
Doing It in the Real World 202
Is It Feasible? 203
Appendix: Ownership Transfer Corporations 205
14. Other Uses for ESOPs 210
Provide an Employee Benefit 210
Takeover Defense: A Tale of Two Companies 214
Labor Concessions: A Tale of Two Unions 220
Improve Corporate Performance 223
Privatization and Economic Development 225
15. The Problem with ESOPs 228
Simulating an ESOP with a Profit-Sharing Plan:
Pros and Cons 228
Simulating a Co-op with an ESOP: Pros and Cons 231
The Problem with the Labor Department 233
The Problems with ESOPs 236
Appendix: ESOPs and Profit-Sharing Plans in
Great Britain 239
16. The Future of Ownership Sharing 243
In Trusts We Trust 244
Thinking of Retirement 246
The Tax Man Cometh Again 247
Economic Development in the 1990s 249
The Legacy of President Reagan 251
Government Policy and Stock Prices 252
In Search of Ownership 253
Investing with Employee Owners 257
Tomorrow 260
Index 263
|
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| id | DE-604.BV026136395 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:05:50Z |
| institution | BVB |
| isbn | 0471577332 |
| language | Undetermined |
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| publishDate | 1993 |
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| publisher | Wiley |
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| spelling | MacWhirter, Darien A. Verfasser aut Sharing ownership the manager's guide to ESOPs and other productivity incentive plans Darien A. McWhirter New York <<[u.a.]>> Wiley 1993 XV, 271 S. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021725582&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | MacWhirter, Darien A. Sharing ownership the manager's guide to ESOPs and other productivity incentive plans |
| title | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans |
| title_auth | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans |
| title_exact_search | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans |
| title_full | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans Darien A. McWhirter |
| title_fullStr | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans Darien A. McWhirter |
| title_full_unstemmed | Sharing ownership the manager's guide to ESOPs and other productivity incentive plans Darien A. McWhirter |
| title_short | Sharing ownership |
| title_sort | sharing ownership the manager s guide to esops and other productivity incentive plans |
| title_sub | the manager's guide to ESOPs and other productivity incentive plans |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021725582&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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