A stock sale occurs when a buyer purchases the shares of an existing legal entity, effectively buying the company itself.

Fiduciary liability insurance protects an organization's fiduciaries (such as directors, officers, and trustees) against claims made by employees or other stakeholders for alleged breaches of fiduciary duty.

Earnings in a regular corporation are double-taxed—the corporation pays income tax on the net earnings, and then the shareholders pay income tax when they receive dividends on those earnings. In contrast, under Subchapter T of the Internal Revenue Code, a cooperative can avoid some of the traditional corporate double-tax.

The price the EO plan paid for the shares when first acquired, including it they were acquired with debt and then released later at higher or lower values. Four methods that can be used in computing the cost basis of the employers securities in the ESOP.

A corporation is a legal entity that is separate and distinct from its owners. Corporations possess many of the same rights and responsibilities as individuals. They can enter contracts, loan and borrow money, sue and be sued, hire employees, own assets, and pay taxes.

An EO transaction in which < 100% of the company stock is sold to employee owners, whether through installation of a trust, or a new worker-owned co-op. This has strategic and taxation considerations.

an arrangement in which the company that sells an asset can lease back that same asset from the purchaser

Cost of capital is a calculation of the minimum return that would be necessary in order to justify undertaking a capital budgeting project, such as building a new factory. It is an evaluation of whether a projected decision can be justified by its cost.

A US Government department designed to foster, promote, and develop the welfare of the wage earners, job seekers, and retirees of the United States; improve working conditions; advance opportunities for profitable employment; and assure work-related benefits and rights.

and repair (including painting and decorating) work under federal or District of Columbia contracts in

Pertaining to unique EO considerations for businesses in Washington state such as tax or other incentives

A US Government agency whose mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and to enforce the law with integrity and fairness to all.