The ESOP Association
ESOP Association Resources
Chapter News, Resource
Dec. 31
Summary of Employee Ownership Month activities; winners named in the chapter ESOP Company of the Year and Employee Owner of the Year awards; Fall Conference photos; list of upcoming events.
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Advocacy, Congress, House of Representatives, ESOP Support
Dec. 12
This page lists members of the U.S. House of Representatives and Senate, broken down by state, who have shown their support of ESOPs. AlabamaHouse
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Chapter News, Resource
Dec. 31
Recap of the year’s events, including the addition of eight new members, and a look at the Annual Winter Conference and the launch of the new Fall Summit.
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ESOP Blog, Resource
Dec. 21
Two organizations with significant pull in the business world are focusing their attention on the benefits that ESOPs and employee ownership can bring to disadvantaged communities.
The Aspen Institute Economic Opportunities Program and the Rockefeller Foundation have been working jointly to explore and promote the use of ESOPs and employee ownership in Qualified Opportunity Zones. These 761 zones include distressed communities in all 50 states, the District of Columbia, and five U.S. territories.
The Aspen Institute Economic Opportunities Program and the Rockefeller Foundation have been working jointly to explore and promote the use of ESOPs and employee ownership in Qualified Opportunity Zones. These 761 zones include distressed communities in all 50 states, the District of Columbia, and five U.S. territories.
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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.
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ESOP Brief, Distributions, Put Option, Resource
Dec. 20
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
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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.
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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.
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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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ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
Dec. 20
How to use convertible preferred stock in an ESOP.
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