This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
The ESOP Association
ESOP Association Resources
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.