Recap of the Spring Conference; welcome to our newest members; this month’s featured member; chapter ESOP Company of the Year and Employee Owner of the Year; legislative update; list of upcoming events.
The ESOP Association
ESOP Association Resources
ESOP Brief, Repurchase Obligation, Valuation, Resource
Feb. 25
Understanding the repurchase obligation and its effect on an ESOP company’s valuation.
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.
Chapter News, Resource
Jan. 31
Letter from the president; annual government relations recap; chapter activities recap; featured member website; new members; list of upcoming events.
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.
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, 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.
ESOP Brief, ESOP Plan Design, Repurchase Obligation, Resource
Dec. 17
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.