If the participant later sells the stock back to the ESOP or to another party, the gain or loss from the sale is reported on PA Schedule D. Pricing and issuance of shares.The corporation owns the business, and in turn, the corporation may issue shares of stock to individuals investing in the corporation. You can do so online through the Keystone Login website. Pennsylvania Title 70 P.S. Securities Section 1-102. Read the code on FindLaw. What Is the Value of a Stock Option? When Is a Stock Option a Marital Asset? Securities Gifts and Accounting serves to manage the University's gifts of securities in a prudent and efficient manner. To form an LLC, a Certificate of Organization is required to be filed with the Corporation Bureau of the.