Adobe InDesign CS3 (5.0)
Tax Lawyer, Vol. 62, No. 2 FIFTY YEARS OF UTOPIA 419419Fifty Years of Utopia: A Half-Century After Louis Kelso’s The Capitalist Manifesto, a Look Back at the Weird History of the ESOPANDREW W. STUMPFF*I. IntroductionEmployee stock ownership plans are qualified retirement plans designed to invest in the stock of the companies that adopt them. The idea is that by particippatin in these plans, employees become, over time, owners of their own employers. Provisions to encourage the use of plans like...