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ESOP Association Resources

Sep. 28
Section 409(p) Testing: Census Information Required For Testing
This is the first in a series of three articles regarding the preparation of the Section 409(p) test specific to S-Corporation ESOPs.  Previously published articles have provided a general overview of how the test works and the dire consequences of failing the test, but this series will describe the mechanics and information required to perform the test.
Sep. 22
IRS Issues a Warning Shot to ESOP Advisors, Founders
Notice to Taxpayers is Heavy on Innuendo, Light on Specifics
On August 9, the Internal Revenue Service issued a statement suggesting a greater focus in the next year on S-Corp ESOPs and tax compliance, particularly for companies with a parent holding or management company structure and certain owner finance arrangements. While very short on specifics, the IRS communication appears to be driven by aggressive marketing of ESOP plans by some, although the IRS provides no specific examples of where an ESOP has been used in the manner they suggest.
Sep. 18
Judging Completed for 2023 AACE Awards!
In early August, judges convened at The ESOP Association’s headquarters in Washington, DC, to review all entries submitted for the 2023 Annual Awards for Communications Excellence, or the AACE Awards.
The competition for this year’s AACE Awards was fierce, with ESOPs submitting more exceptional entries than in 2022, making the judges’ job much harder. Entries are accepted from TEA members divided into two categories:
Sep. 08
Think Like an Owner!
Employee Ownership Foundation’s New ESOP Employee Accelerator Program Teaches Lifelong Business & ESOP Knowledge, Helps Employees Think and Act Like Owners
Advocacy
Oct. 31
This Election Matters for ESOPs. Be Sure to Vote!
Election Day is November 8th, 2022, and it’s important that employee owners take the time to ensure their voice is heard when selecting our representatives in Washington, D.C. and in state houses and legislatures nationwide.  And while we often think or talk about election “day”, the reality is that your opportunity to vote extends well before election day.  In 2020, more than 91 million ballots had been cast by Halloween.  In the end, more than 154 million votes were cast in 2020, out of more than 257 million potential voters.
Oct. 21
ESOPTOBER 2022 | The Gazette
This October, Employee Ownership Month, The Gazette, a Folience brand, ran a special ESOPTOBER Employee Ownership Month Celebration Sunday Edition of their Newspaper to celebrate their ESOP and help the community understand what it means to be employee owned.
Blog
Nov. 30
The History of Employee Ownership
Enabling employees to earn and hold a stake in the company where they work has been a central element of the American economy for more than 200 years.
Employee Ownership Basics
Nov. 26
Employee Owned Companies Have Fewer Layoffs
Employee owned businesses are 6.2 times more likely to keep employees on the job that conventionally owned companies. Fewer layoffs from employee owned businesses translates into incredible financial security for individuals and savings of billions of dollars for the federal government.
ESOP Blog, Resource, Government Affairs
Nov. 29
2018 Mid-Term Elections Update
A quick glance at the results of the mid-term elections might leave one feeling that the ESOP community will face challenging days ahead. Certainly the retirement and defeat of key ESOP advocates in Congress—primarily in the House, where tax laws originate—pose a challenge. But there is good news too.
The "Bad" News
First, let’s look at the more challenging news.
We will lose some crucial, long-time ESOP Advocates next year.