ESOP Association Resources

If you couldn’t join us in Washington, DC for The ESOP Association’s National Conference in May,

Welcome to your May / June 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!

Welcome to your April 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!

The ESOP Association’s 2025 National Conference is right around the corner!

Understanding the repurchase obligation and its effect on an ESOP company’s valuation.

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

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.

This ESOP Brief introduces the concept of opportunity cost and the implications for share price when private companies devote resources to fund repurchase obligations.

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.

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