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The Public Policy Council is comprised of our most active and knowledgeable ESOP Advocates. These community leaders work closely with TEA's top leadership and our advocacy team to assist in formulating TEA’s public policy positions and our nationwide legislative and regulatory priorities.
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What Our Members Have to Say
“Membership in The ESOP Association is vital to an ESOP owned company. The advocacy and education services are invaluable and are not duplicated by any other organization.”
-David Kelly, CFO at Acadian Ambulance Service Inc.
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Featured Event
The CEO Leadership Program is focused on enhancing each participant's leadership effectiveness, and on building a network of ESOP CEO’s who can share resources and best practices to enhance the success of ESOPs across the country.
National & Regional Conferences
- TEA National 2021 Registration Open!
- CEO Leadership Program
- ESOP Professionals' Forum (access for post conference information)
- ESOP 2020 (access for post conference information)
Upcoming events
- Resources
Read the Latest ESOP Report!
In the March issue of the ESOP Report, you'll read about new governance structures and advocacy programs designed to give all members of all levels of skill and experience the opportunity to engage in ESOP advocacy. Plus, learn about this year's hybrid National Conference (now open for registration), TEA's new Group Captive Workers' Comp Insurance Plan, a new Issue Brief on control premiums in ESOP valuations, and more!
Latest from The Association Blog
Read in our latest blog post about Todd Bransky, winner of the 2020 Employee Owner of the Year Award.
Updated ESOP Brief
Get the latest analysis of the value of control premiums in ESOP transactions in this updated ESOP Brief.
- About TEA
What is an ESOP?
An ESOP is a retirement plan—but also a way of living and running a company. For insights on both technical and cultural aspects of these plans—which provide benefits to employee owners, the company, the community, and exiting owners—and links to additional resources, see our web page titled What is an ESOP?
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The ESOP Association
ESOP Association Resources
Mar. 11
What value does control bring in an ESOP transaction or annual valuation? This brief offers discussion and analysis on this important topic.
This brief was updated in March 2021.
This brief was updated in March 2021.
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, Synthetic Equity, Warrants, Options, Valuation, Resource
Feb. 25
Written for ESOP fiduciaries and trustees, this Brief discusses the interplay of synthetic equity, warrants, and various valuation methods.
Resource, ESOP Brief, ESOP Benefits, Succession Planning, Tax Benefits, Financing, Leveraged ESOP, Diversification
Jan. 29
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, Dividends, 404(k), Resource
Dec. 20
There are various tax incentives to encourage companies to consider an ESOP. This Brief discusses an employer’s ability to use tax deductible funds to service ESOP debt and the advantages of deductible cash dividends.
ESOP Brief, Distributions, Put Option, Resource
Dec. 20
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
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.
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