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The ESOP Association

ESOP Association Resources

ESOP Brief, Valuation, Adequate Consideration, Resource
Dec. 19
ESOP Brief #14 - The Valuation of ESOP Stock
This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
Dec. 17
ESOP Brief #4 - The ESOP Tax-Free Rollover
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
Dec. 06
ESOP Brief #19 - ESOP Fiduciary Rules
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.