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, Leveraged ESOPs, Convertible Stock, Financing, Resource
How to use convertible preferred stock in an ESOP.
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
ESOP Brief, Retirement Benefits, Diversification, Distributions, Resource
ESOP participants nearing retirement age have the option, by law, to diversify a portion of their ESOP stock. This ESOP Brief discusses why and how participants may consider this option.
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, 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, 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, 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, Benefits, Retirement Benefits, Diversification, Distributions, Resource
A broad overview of how ESOPs compare to other employee benefit plans, like 401(k) plans, and what the benefits of ESOPs are to employee owners.