Central Iowa businesses can learn more about the potential benefits of forming an employee stock ownership plan during a Dec. 4 forum in Des Moines. The forum is part of a series of five information meetings to be held across the state announced yesterday by Gov. Terry Branstad. Partnering with the Iowa Economic Development Authority for the forums are Principal Financial Group Inc., Bankers Trust Co., Nyemaster Goode Law Firm and Prairie Capital Advisors. The forums will explain changes in state law that provide a 50 percent capital gains tax deduction for business owners who sell their companies to employees through a qualified ESOP, and a new program that provides financial assistance for companies to conduct ESOP feasibility studies. The Des Moines forum will be held at Holiday Inn Hotel & Suites, 6075 Mills Civic Parkway in West Des Moines beginning at 8 a.m. For more information, contact Jerry Ripperger at Principal Financial Group at (515)248-2240 or via email at ripperger.jerry@principal.com.