Tag Archives: Internal Revenue Code of 1986

ESOPs and Artisan Distilling

Employee Stock Ownership Plans (ESOPs) are becoming a popular—and tax effective—way for companies to manage succession planning. When structured properly an ESOP can provide huge financial benefits to companies and their employees alike. There have been several craft brewers who have taken advantage of the ESOP structure in the past year, and we expect this … Continue Reading

IRS Extends Year-End Deadline for Pension Plan Amendments Under Code Section 436

by Diane M. Morgenthaler, Natalie M. Nathanson and Maureen O’Brien The IRS recently extended the deadline for defined benefit plan sponsors to adopt amendments to comply with Section 436 of the Internal Revenue Code of 1986, as amended (the Code).  Code Section 436 was added by the Pension Protection Act of 2006 (PPA) and contains … Continue Reading