ESOP Association Resources

A unique thing about ESOP companies is that the trustee is the shareholder of record for the corporation, not the ESOP participants, who are beneficial owners. The trustee is a critical player, but the concept of a trustee can be confusing and unfamiliar to employee-owners.

An Employee Stock Ownership Plan (ESOP) is a tax-qualified retirement plan authorized and encouraged by federal tax and pension laws. Unlike most retirement plans, ESOPs:

National Conference offers great content for members of ESOP committees.

Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.

Written for ESOP fiduciaries and trustees, this Brief discusses the interplay of synthetic equity, warrants, and various valuation methods.

A basic guide summarizing the unique benefits Employee Stock Ownership Plans offer to owners, employees, and communities. This ESOP Brief is available to the public as an informational resource.

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.

A guide to the rules surrounding ESOP distributions including an overview of The Put Option.

How to use convertible preferred stock in an ESOP.

A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.