http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Employee Stock Ownership Plans (ESOPs) and S Corporations
Provides a background on employee stock ownership plans (ESOPs), and reviews legislative activity on ESOPs associated with "S" Corporations.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.