ESOP Brief, Repurchase Obligation, Valuation, Resource
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
Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.
Resource, ESOP Brief, ESOP Benefits, Succession Planning, Tax Benefits, Financing, Leveraged ESOP, Diversification
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.
ESOP Brief, Distributions, Put Option, Resource
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
ESOP Brief, Repurchase Obligation, Resource
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
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
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, 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, 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, ESOP Plan Design, Repurchase Obligation, Resource
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.