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Beyond ESOP: Steps Toward Tax Justice

by Norman G. Kurland © 1977 by Tax Executives Institute, Inc. Reprinted with permission from The Tax Executive, (April, July 1977) 187-199, 386-402, with author’s 1993 revisions. “Our tax system is a national disgrace.” (President Jimmy Carter,...

South Bend Lathe: What Can We Learn from an ESOP “Failure”?

by Norman G. Kurland South Bend Lathe, the bête noire of the ESOP movement, may forever hold the dubious distinction as the company where “owners went on strike against themselves.” While this popular characterization has long diverted attention from the...

Whose Pie? And Why ESOP’s?

By The Honorable Russell B. Long Excerpted from floor statement of November 17, 1983 on the “Employee Stock Ownership Act of 1983,” and reprinted in three parts in the Congressional Record, July 30, July 31 and August 1, 1985. Employee stock ownership has...