TEA, EOF to Open New International Center for Employee Ownership: This new, state-of-the-art facility will open in December and dramatically expand advocacy, education, and conferencing capacity in service of the employee ownership mission.

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The ESOP Association

ESOP Association Resources

ESOP Brief, Repurchase Obligation, Valuation, Resource
Feb. 25
Understanding the repurchase obligation and its effect on an ESOP company’s valuation.
ESOP Brief, Repurchase Obligation, Opportunity Cost, New Present Value, Redeem, Recycle, Resource
Feb. 25
Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.
ESOP Brief, Synthetic Equity, Warrants, Options, Valuation, Resource
Feb. 25
Written for ESOP fiduciaries and trustees, this Brief discusses the interplay of synthetic equity, warrants, and various valuation methods.
Resource, Press Releases
Feb. 07
 
Washington, DC, February 7, 2019 – The ESOP Association (TEA) announced today that James J. Bonham will assume the role of President and Chief Executive Officer (CEO) on March 1.  Founded in 1978, TEA is America’s largest national trade association focused on advancing employee ownership through the Employee Stock Ownership Plan (ESOP) model.
Bonham will also serve as President of the Employee Ownership Foundation, an affiliated non-profit with a mission to encourage, educate, and catalyse new research in support of employee ownership nationwide.
Resource, ESOP Brief, ESOP Benefits, Succession Planning, Tax Benefits, Financing, Leveraged ESOP, Diversification
Jan. 29
A basic guide summarizing the unique benefits Employee Stock Ownership Plans offer to owners, employees, and communities. This ESOP Brief is available to the public as an informational resource.
Resource, Press Releases
Jan. 21
The results of this year's Economic Performance Survey (EPS) show that, once again, companies belonging to the ESOP Association have experienced positive corporate performance.
Just as importantly, the EPS once again shows that when companies perform well, employee owners share in the rewards. This year, new data reveal a new facet of how ESOP (employee stock ownership plan) companies distribute those rewards.
 
Employee Owners Share the Rewards
Press Releases, Resource
Jan. 21
 
ESOP Brief, Dividends, 404(k), Resource
Dec. 20
There are various tax incentives to encourage companies to consider an ESOP. This Brief discusses an employer’s ability to use tax deductible funds to service ESOP debt and the advantages of deductible cash dividends.
ESOP Brief, Distributions, Put Option, Resource
Dec. 20
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
ESOP Brief, Repurchase Obligation, Resource
Dec. 20
Both S corporation and C corporation ESOP companies must be prepared to pay cash equal in value to stock in a participant’s account, per ERISA distributions rules.