We thank you for celebrating the joy of employee ownership with The ESOP Association this year!
The ESOP Report will return in early January 2024 with all the news, content, and announcements you expect from The ESOP Association. In the meantime, please check out our social media sites for timely updates and have a joyous holiday season!
View the Report >>
The ESOP Association
ESOP Association Resources
Dec. 01
Welcome to your November Issue of the ESOP Report. This month we've packed the report with tons of articles and news about ESOPs that you won't want to miss!
Inside this Issue:
Inside this Issue:
Dec. 22
Check out all the great information in the December issue of the ESOP Report, available exclusively to members of The ESOP Association!
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.
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
Dec. 20
How to use convertible preferred stock in an ESOP.
ESOP Brief, Valuation, Adequate Consideration, Resource
Dec. 19
This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.