realwrite,I think it is going to take me a while to sort this ESOP situation out. Basically, after a divorce settlement, I am receiving 1/2 of the the ESOP....and was told it would be issued to me in Lucent shares in MY name.....This is what really bothers me. If you can think of any other useful info,, please post. Again....Thank you! I don't want to try to give you "tax advice" per se, but the shares I received were in my name, as I recall. What I paid attention to was trying to make sure the funds from the sale of the stock made it into an IRA within 60 days. Not sure now what other options I had.In my case, the company had called an end to the ESOP program, and was offering employees an opportunity to request a distribution. So they gave us some information -- what I called "generic" info -- for our guidance before we decided what to do. It looks like you wouldn't have had the benefit of such info, except for some really "fixed generic" stuff that may not seem to tell you much.So, it worked fine for me, and I think it should work for you as well. I welcome the knowledgeable members of the Board to add any comments they may have.Phooley
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