The 1042 roll-over cooperative in practice

Year: 
2006
Author(s): 
John Logue
Affiliated Organization: 
Ohio Employee Ownership Center, Kent University
Source: 
Northcountry Coop Development Fund/The Cooperative Foundation Forum, 2006; The 2006 Annual Meeting of the Minnesota Electric Cooperatives
Description: 
This case study disccuses the 1042 rollover of Select Machines and the employee purchase of the company from its retiring owners. It compares and contrasts the creation of ESOPs with that of cooperatives using the 1042 rollover provision and provides an overview of a co-op business succession model
Resource Type: 
Resource Format: 
PDF
Resource Language: 
Audiences: 
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