// You can find instructions for this file at http://www.treeview.net

//Environment variables are usually set at the top of this file.
USETEXTLINKS = 1
STARTALLOPEN = 0
USEFRAMES = 0
USEICONS = 0
WRAPTEXT = 1
PRESERVESTATE = 1


foldersTree = gFld("<b></b>", "pub_res.html")

aux1 = insFld(foldersTree, gFld("Employee Stock Ownership Plan (ESOP) Information", "javascript:undefined"))
 			insDoc(aux1, gLnk("S", "Print this Section", "ESOP/ESOP_information.pdf"))
 			insDoc(aux1, gLnk("S", "Structure of an ESOP", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ESOPStructure_popup.html\\\', 675, 675)"))
			insDoc(aux1, gLnk("S", "Benefits of an ESOP", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ESOPBenefits_popup.html\\\', 560, 640)"))
 			insDoc(aux1, gLnk("S", "Benefits of an Independent Trustee", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ITBenefits_popup.html\\\', 410, 675)"))
 			
 			
aux1 = insFld(foldersTree, gFld("Information and FAQs for ESOP Participants", "javascript:undefined"))
 			insDoc(aux1, gLnk("B", "Print this Section", "ESOP/Info_FAQS_ESOP_Participants.pdf"))
			insDoc(aux1, gLnk("S", "An Opportunity to Take Part in Your Company's Success", "javascript:parent.windowWithoutToolbar(\\\'ESOP/CoSuccess_popup.html\\\', 400,270)"))
 			insDoc(aux1, gLnk("S", "What is an ESOP?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/WhatIsAnESOP_popup.html\\\', 410, 300)"))
			insDoc(aux1, gLnk("S", "What is an SPD?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/WhatIsSPD_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "Participating in an ESOP", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ESOPParticipation_popup.html\\\', 340, 540)"))
 			insDoc(aux1, gLnk("S", "Participant Rights", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ParticipantRights_popup.html\\\', 560, 530)"))
 			insDoc(aux1, gLnk("S", "Employment Termination", "javascript:parent.windowWithoutToolbar(\\\'ESOP/EmploymentTerminated_popup.html\\\', 560, 640)"))
 			insDoc(aux1, gLnk("S", "Plan Termination", "javascript:parent.windowWithoutToolbar(\\\'ESOP/PlanTermination_popup.html\\\', 410, 500)"))
 			insDoc(aux1, gLnk("S", "Removing Assets", "javascript:parent.windowWithoutToolbar(\\\'ESOP/RemovingAssets_popup.html\\\', 410)"))
 			insDoc(aux1, gLnk("S", "What is Leverage?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/Leverage_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "What is a Leveraged ESOP?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/LeveragedESOP_popup.html\\\', 410, 300)"))
 			insDoc(aux1, gLnk("S", "What Happens to Shares in a Leveraged ESOP?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/SharesLevereged_popup.html\\\', 410, 340)"))
			insDoc(aux1, gLnk("S", "How are Shares in an ESOP Valued?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ESOPShareValue_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "What Keeps an S Corp from Converting to a C Corp to Take Full Advantage of The ESOP Roll Over Feature?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/SCorpToCCorp_popup.html\\\', 410)"))
 			insDoc(aux1, gLnk("S", "Why Can't I Get My Money or Shares out of My ESOP any Time I Want?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/MoneySharesOut_popup.html\\\', 410, 300)"))
 			insDoc(aux1, gLnk("S", "What is Vesting?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/Vesting_popup.html\\\', 410, 400)"))
 			insDoc(aux1, gLnk("S", "What are the Vesting Rules for ESOPs?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/VestingRules_popup.html\\\', 410, 190)"))
 			insDoc(aux1, gLnk("S", "When am I Vested in the Portion that I Contribute?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/VestedWhen_popup.html\\\', 410, 190)"))
 			insDoc(aux1, gLnk("S", "When am I Vested in the Employer Contributions?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/VestedEmployer_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "What Does it Mean When Shares are Allocated?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/SharesAllocated_popup.html\\\', 410, 460)"))
			insDoc(aux1, gLnk("S", "What Exactly am I Entitled to When I Terminate Employment? What Happens to My ESOP Shares if I'm Not Vested?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/EntitledTerminate_popup.html\\\', 410, 300)"))
			insDoc(aux1, gLnk("S", "How Often Will a Performance Summary Be Given Out?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/PerformanceSummary_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "When Do the Shares Go into My Account?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/SharesAccount_popup.html\\\', 410, 260)"))
			insDoc(aux1, gLnk("S", "Can I Roll My Money Over from a Previous Company?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/RollMoney_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "What is 'Pass-through' Voting?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/PassThroughVoting_popup.html\\\', 410, 230)"))
			insDoc(aux1, gLnk("S", "What is 'Mirror' Voting?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/MirrorVoting_popup.html\\\', 410, 210)"))
			insDoc(aux1, gLnk("S", "When can I Diversify out of Company Stock?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/DiversifyCompanyStock_popup.html\\\', 500, 600)"))
			insDoc(aux1, gLnk("S", "Will I Receive Statements of my ESOP Account?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ReceiveStatements_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "What Happens if My Employment is Terminated?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/EmploymentTerminated_popup.html\\\', 510, 660)"))
			insDoc(aux1, gLnk("S", "How are ESOP Shares Distributed?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/SharesDistributed_popup.html\\\', 410, 250)"))
			insDoc(aux1, gLnk("S", "What Happens to Distributions under a Leveraged ESOP?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/DistributionsLeveraged_popup.html\\\', 410, 190)"))
			insDoc(aux1, gLnk("S", "Can I ever Own Other Investments through my Company’s ESOP?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/OwnOtherInvestments_popup.html\\\', 410, 190)"))

aux1 = insFld(foldersTree, gFld("Information and FAQs for ESOP Sponsors", "javascript:undefined"))
			insDoc(aux1, gLnk("B", "Print this Section", "ESOP/Info_FAQS_ESOP_Sponsors.pdf"))
			insDoc(aux1, gLnk("B", "ESOP Distributions", "ESOP/ESOP_Distributions.pdf"))
			insDoc(aux1, gLnk("S", "ESOP Due Diligence Checklist", "javascript:parent.windowWithoutToolbar(\\\'ESOP/DDChecklist_popup.html\\\', 530)"))
			insDoc(aux1, gLnk("S", "What is a 1042 Transaction?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/1042_popup.html\\\', 410, 280)"))
			insDoc(aux1, gLnk("S", "What is Qualified Replacement Property?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/QRP_popup.html\\\', 410, 230)"))
			insDoc(aux1, gLnk("S", "What is Fair Market Value?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/FMV_popup.html\\\', 410, 230)"))
			insDoc(aux1, gLnk("S", "What is a Prohibited Transaction?", "javascript:parent.windowWithoutToolbar(\\\'ESOP/ProhibitedTransaction_popup.html\\\', 410, 380)"))
			
aux1 = insFld(foldersTree, gFld("Articles and Presentations", "javascript:undefined"))
 			
			insDoc(aux1, gLnk("B", "Marilyn Marchetti, Elyse S. Bluth & Steven R. Fischer: <i>Weathering the Financial Storm – ESOPs in a Challenging Economy</i>", "ESOP/Weathering_Financial_Storm.pdf"))
			insDoc(aux1, gLnk("B", "Vaughn Gordy, Deborah Groban Olson & David R. Johanson: <i>Corporate Governance in an ESOP Company</i>", "ESOP/Corporate_Governance_ESOP.pdf"))
			insDoc(aux1, gLnk("B", "Vaughn Gordy & Stephen D. Smith: <i>A Fiduciary’s Duty to Monitor Service Providers and Procedural Obligations</i>", "ESOP/Fiduciary_Duty_Monitor_Service_Providers.pdf"))
			insDoc(aux1, gLnk("B", "Vaughn Gordy & Elyse S. Bluth: <i>Redeeming ESOP Stock</i>", "ESOP/Redeem_ESOP_Stock.pdf"))
			insDoc(aux1, gLnk("B", "Marilyn Marchetti, James Staruck and Julie Williams: <i>Fiduciary Issues for ESOP Trustees Regarding Executive Compensation</i> (excerpt from <i>Executive Compensation in ESOP Companies</i>)", "ESOP/Fiduciary_Issues_ESOP_Trustees_Regarding_Executive_Comp.pdf"))
 			insDoc(aux1, gLnk("B", "Marilyn Marchetti & James Staruck: <i>The Trustee’s Duty to Monitor Sponsor Company Transactions</i> (<i>Insights</i>, Winter 2005)", "ESOP/Trustees_Duty_Monitor_Stock_Transactions.pdf"))
 			insDoc(aux1, gLnk("B", "Vaughn Gordy for UBS: <i>How Much Cash Does Your Company Need?</i>", "ESOP/How_Much_Excess_Cash_UBS.pdf"))