Insights & Resources

An employee stock ownership plan (ESOP) is a tax-advantaged way to sell a business to the employees of a company. An ESOP allows the employees of a company to be the beneficial (not legal) owners of a company’s equity. 

Learn about the new rules and amendments governing initial public offerings by special purpose acquisition companies that were introduced by the SEC.

Learn about the changes to the treatment of research expenditures under IRC Section 174 that recently took effect and how it can affect your business.

The Institute for Internal Auditors (IIA) published its third annual OnRisk report: OnRisk – A Guide to Understanding, Aligning, and Optimizing Risk, which identifies and defines key risks, as perceived by boards, management, and chief audit executives.

An ESOP is a qualified retirement plan sponsored by a company, but unlike a 401K, an ESOP must invest primarily in the stock of the company sponsor and an ESOP may borrow money to finance the purchase of company stock.

In a Texas divorce, community property is divided between the two spouses, but separate property is retained by the spouse who owns it.