The ESOP Association
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
How to use convertible preferred stock in an ESOP.
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.
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
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.