- COVID-19
- The Hub
- Advocacy
Find My Representative
The first step in becoming an effective ESOP advocate is to know who represents you or your company in the U.S. House of Representatives and the U.S. Senate. Use our tool to identify the proper elected officials and obtain information on how they may be contacted.
- Membership
What Our Members Have to Say
“Membership in The ESOP Association is vital to an ESOP owned company. The advocacy and education services are invaluable and are not duplicated by any other organization.”
-David Kelly, CFO at Acadian Ambulance Service Inc.
- Events & Meetings
Featured Event
The ESOP Professionals' Forum is the only event of its kind—a meeting designed exclusively for high-level professionals who provide technical and legal assistance to ESOP companies. Led by the chairs of The Association’s highly respected technical committees, this program gathers professionals for strategic and complex discussions of the challenges facing ESOPs. Join with peers, share insights, and work to establish best practices.
National & Regional Conferences
- ESOP Professionals' Forum
- CEO Leadership Program
- ESOP 2020 (access for post conference information)
Upcoming events
- Resources
Read the Latest ESOP Report!
In the January newsletter get details on TEA’s new Group Captive Health Insurance Plan, learn about the 2020 Employee Owner and Company of the Year award winners, get a glimpse at 2021 from the Advisory Committee on Administration, and learn how to enter your chapter's awards for ESOP Company of the Year and Employee Owner of the Year.
Latest from The Association Blog
Read in our latest blog post how ESOPs are particularly well suited to tackling wealth inequality.
- About TEA
What is an ESOP?
An ESOP is a retirement plan—but also a way of living and running a company. For insights on both technical and cultural aspects of these plans—which provide benefits to employee owners, the company, the community, and exiting owners—and links to additional resources, see our web page titled What is an ESOP?
- Join TEA
The ESOP Association
ESOP Association Resources
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.
ESOP Brief, Repurchase Obligation, Redeem, Recycle, Opportunity Cost, Resource
Dec. 20
This ESOP Brief introduces the concept of opportunity cost and the implications for share price when private companies devote resources to fund repurchase obligations.
ESOP Brief, Repurchase Obligation, Valuation, Recycle, Redeem, Resource
Dec. 20
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.
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
Dec. 20
How to use convertible preferred stock in an ESOP.
ESOP Brief, Valuation, Adequate Consideration, Resource
Dec. 19
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
Dec. 19
A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
Dec. 19
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
ESOP Brief, Policy, Employee Ownership, Resource
Dec. 17
An overview of why employee ownership should be a part of national public policy. This is a must-read for executives, owners, and anyone with a stake in the employee ownership community.
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