Employee Stock Ownership Plan – Succession Planning Option

An Employee Stock Ownership Plan (ESOP) is a company-funded retirement plan, very similar to a profit sharing plan that holds company stock in accounts for the participants.  An ESOP is a defined contribution plan and contributions are at the discretion of the employer.

Donor Managed Charitable Giving

The IRS recently indicated that it would approve of charitable giving programs where the donor still manages the donated assets, subject to certain conditions and restrictions. As you have made charitable contributions in the past, you may wish to investigate using a donor-managed account as part of your charitable giving activities.

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Categorized as Non-Profit

Captive Insurance Has Its Advantages and Disadvantages

A captive is an insurance company created and wholly owned by one or more non-insurance companies to ensure the risks of its owners.  Captives are essentially a form of self-insurance whereby the insurer is owned wholly by the insured.  They are typically established to meet the risk-management needs of the owners.