<?xml version="1.0" encoding="UTF-8"?><collection xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/MARC21/slim" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"><record><leader>03393cam a2200397Ia 4500</leader><controlfield tag="001">005341736</controlfield><controlfield tag="003">MiAaHDL</controlfield><controlfield tag="005">20250726000000.0</controlfield><controlfield tag="006">m        d        </controlfield><controlfield tag="007">cr bn ---auaua</controlfield><controlfield tag="008">960529s1996    cau      b    001 0 eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0156021730</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiU)990053417360106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">sdr-miu.990053417360106381</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="z">(MiU)MIU01000000000000005341736-goog</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">.b1861517</subfield><subfield code="b">stab</subfield><subfield code="c">-</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">MiU-BA.b1861517</subfield><subfield code="b">stab</subfield><subfield code="c">-</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)34814483</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="z">(MiU)Aleph005341736</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">NYP</subfield><subfield code="c">NYP</subfield><subfield code="d">CUY</subfield><subfield code="d">EKL</subfield><subfield code="d">OrLoB-B</subfield><subfield code="d">UtOrBLW</subfield></datafield><datafield tag="043" ind1=" " ind2=" "><subfield code="a">n-us---</subfield></datafield><datafield tag="090" ind1=" " ind2=" "><subfield code="h">HD5660.U5 E578</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Employee stock ownership plans :</subfield><subfield code="b">a practical guide to ESOPs and other broad ownership programs /</subfield><subfield code="c">edited by Scott Rodrick &amp; Corey Rosen.</subfield></datafield><datafield tag="246" ind1="3" ind2="0"><subfield code="a">Guide to ESOPs and other broad ownership programs.</subfield></datafield><datafield tag="246" ind1="3" ind2=" "><subfield code="a">1996 employee stock ownership plans.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">San Diego, Calif. :</subfield><subfield code="b">Harcourt Brace Professional Pub.,</subfield><subfield code="c">c1996.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xx, 418 p. ;</subfield><subfield code="c">23 cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">unmediated</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">volume</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">At head of title: 1996.</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">1. Introduction to Employee Ownership / Corey Rosen -- 2. Financing the Leveraged ESOP / Kenneth E. Serwinski -- 3. Reinvestment Strategies for the ESOP Tax-Free Rollover / Michael A. Coffey and James H. Willis -- 4. Introduction to ESOP Valuation / John W. Murphy and John P. Murphy -- 5. Procedural Prudence and Technical Thoroughness in the Business Valuation Process / Myron Marcinkowski and R. Bruce Den Uyl -- 6. ESOP Securities Law Issues / Anita T. Molano, Joseph M. Lesko and Beverly K. Rubman -- 7. Accounting for Employee Stock Ownership Plan Transactions / Rebecca J. Miller -- 8. Administration of Employee Stock Ownership Plans / Donald M. Israel, David B. Weinstock and Timothy P. Fisher -- 9. ESOP Trustees' Duties to Vote and Tender Stock / Stephen J. Hartman -- 10. ESOP Administrator in a World Filled with Other Plans / Anthony Mathews -- 11. Combining ESOPs and 401(k) Plans / Kenneth W. Lindberg -- 12. Rights of ESOP Participants / David Ackerman and Steven R. Lifson -- 13. ESOP Benefit Distribution Rules / Ronald L. Ludwig and Laurence A. Goldberg -- 14. ESOP Repurchase Liability / Robert R. Bumgarner and R. Alan Prosswimmer -- 15. Corporate Owned Life Insurance and ESOPs: A Tax-Advantaged Approach to Funding Repurchase Obligations / Judith L. Kornfeld -- 16. Supplementing ESOPs with Stock-Based Compensation Programs / John E. (Jack) Curtis, Jr. and Helen H. Morrison -- 17. Stock Option Plans: Design, Accounting, and Securities Considerations for Executive Plans and Broad-Based Plans / Charles R. Smith and Richard E. Wood -- 18. Section 423 Employee Stock Purchase Plans / Howard J. Levine and Kathleen R. Schwappach -- 19. Profit Sharing Plan Alternative / Marilyn H. Marchetti -- Appendix: Sample ESOP Feasibility Analysis.</subfield></datafield><datafield tag="538" ind1=" " ind2=" "><subfield code="a">Mode of access: Internet.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Employee ownership</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh2008119408</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Stock ownership</subfield><subfield code="z">United States.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh2010114762</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Employee ownership</subfield><subfield code="z">United States.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh2008103011</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rosen, Corey M.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rodrick, Scott S.</subfield></datafield><datafield tag="899" ind1=" " ind2=" "><subfield code="a">35128001956604</subfield></datafield><datafield tag="CID" ind1=" " ind2=" "><subfield code="a">005341736</subfield></datafield><datafield tag="DAT" ind1="0" ind2=" "><subfield code="a">20241218053558.0</subfield><subfield code="b">20250726000000.0</subfield></datafield><datafield tag="DAT" ind1="1" ind2=" "><subfield code="a">20260302165435.0</subfield><subfield code="b">2026-04-05T17:39:57Z</subfield></datafield><datafield tag="DAT" ind1="2" ind2=" "><subfield code="a">2026-04-05T17:30:03Z</subfield></datafield><datafield tag="CAT" ind1=" " ind2=" "><subfield code="a">SDR-MIU</subfield><subfield code="c">miu</subfield><subfield code="d">ALMA</subfield><subfield code="l">prepare.pl-004-009</subfield></datafield><datafield tag="FMT" ind1=" " ind2=" "><subfield code="a">BK</subfield></datafield><datafield tag="HOL" ind1=" " ind2=" "><subfield code="0">sdr-miu.990053417360106381</subfield><subfield code="a">MiU</subfield><subfield code="b">SDR</subfield><subfield code="c">UMBUS</subfield><subfield code="f">005341736</subfield><subfield code="p">mdp.35128001956604</subfield><subfield code="s">MIU</subfield><subfield code="1">990053417360106381</subfield></datafield><datafield tag="974" ind1=" " ind2=" "><subfield code="b">MIU</subfield><subfield code="c">UMBUS</subfield><subfield code="d">20260405</subfield><subfield code="s">google</subfield><subfield code="u">mdp.35128001956604</subfield><subfield code="y">1996</subfield><subfield code="r">ic</subfield><subfield code="q">bib</subfield><subfield code="t">US bib date1 &gt;= 1931</subfield></datafield></record></collection>