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The ESOP Association

ESOP Association Resources

ESOP Brief, Repurchase Obligation, Valuation, Resource
Feb. 25
Understanding the repurchase obligation and its effect on an ESOP company’s valuation.
ESOP Brief, Repurchase Obligation, Opportunity Cost, New Present Value, Redeem, Recycle, Resource
Feb. 25
Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.
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, 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, ESOP Plan Design, Repurchase Obligation, Resource
Dec. 17
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
Dec. 17
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.