This ESOP Brief explains how an ESOP company’s repurchase obligation should be understood and managed, and how the repurchase obligation associated with the ESOP should be reflected in the valuation.
The ESOP Association
ESOP Association Resources
ESOP Brief, Repurchase Obligation, Valuation, Recycle, Redeem, Resource
ESOP Brief, Valuation, Adequate Consideration, Resource
This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.
ESOP Brief, Fair Market Value, Economic Value, Valuation, Distributions, Repurchase Obligation, Resource
A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.