The ESOP Association
ESOP Association Resources
ESOP Report, Legal Update, AACE, Ownership Advantage, S 177, HR 2258, ESOP Transactions, CEO
Jan. 07
ESOP Association launches a new member database and new website.
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ESOP Association, ESOP Blog, Wealth Inequality, Wealth Distribution, Kellogg Foundation, ESOP Research, Rutgers University, Resource
Oct. 16
There is plenty of data about wealth inequality, focusing on data alone misses a key point: Wealth inequality is about people. It is about people who go to work, pay their bills, meet their responsibilities, contribute to their communities, and pay their taxes—and who, in spite of their best efforts, are prevented from sharing in the wealth they help create.
189
ESOP Blog, Employee Ownership Foundation, Wealth Inequality, Rutgers University, Resource
May. 04
There is new evidence that ESOPs can be a powerful mechanism for addressing wealth inequality in America. A study released today by the Rutgers Institute for the Study of Employee Ownership and Profit Sharing shows that ESOPs help families significantly increase their assets, thereby shrinking gender and racial wealth gaps.
195
ESOP Brief, Repurchase Obligation, Valuation, Resource
Feb. 25
Understanding the repurchase obligation and its effect on an ESOP company’s valuation.
174
ESOP Brief, Repurchase Obligation, Opportunity Cost, New Present Value, Redeem, Recycle, Resource
Feb. 25
Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.
175
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.
167
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.
169
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.
171
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
Dec. 20
How to use convertible preferred stock in an ESOP.
172
ESOP Brief, Fair Market Value, Economic Value, Valuation, Distributions, Repurchase Obligation, Resource
Dec. 19
A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.
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