This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.
The ESOP Association
ESOP Association Resources
ESOP Brief, Valuation, Adequate Consideration, Resource
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, 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.