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.
The ESOP Association
ESOP Association Resources
Resource, ESOP Brief, ESOP Benefits, Succession Planning, Tax Benefits, Financing, Leveraged ESOP, Diversification
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, 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.
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
ESOP Brief, Tax Benefits, 1042, Dividends, Resource
A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.
ESOP Brief, Tax Benefits, 1042, Dividends, 404(k), 409(p), Resource
S corporation election can result in substantial tax savings at the corporate level, but some factors may not make S election viable for all companies.
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.