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.
The ESOP Association
ESOP Association Resources
ESOP Brief, Repurchase Obligation, Valuation, Recycle, Redeem, Resource
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
How to use convertible preferred stock in an ESOP.
ESOP Brief, Valuation, Adequate Consideration, Resource
This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.
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, Policy, Employee Ownership, Resource
An overview of why employee ownership should be a part of national public policy. This is a must-read for executives, owners, and anyone with a stake in the employee ownership community.
ESOP Brief, Voting, Voting Rights, Resource
A breakdown of the voting rights of ESOP stock participants and beneficiaries.
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, ESOP Plan Design, Repurchase Obligation, Resource
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.