Employee
Stock Ownership Plans: Business Planning, Financing, Implementation, Law
& Taxation, the most complete work on the subject, is presently being
revised to incorporate new legislation, including the American Jobs Creation
Act of 2004, which made a positive change in the ESOP law for S
Corporations.
The book is co-authored and co-edited by Robert W.
Smiley, Jr.,
Ronald J. Gilbert
,
and David M. Binns, Ronald L. Ludwig, and Corey Rosen, and was be published
by the Beyster Institute. The original volume and the most recent
update, completed in 1998, was published by the RIA Group.
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