The ESOP Association
ESOP Association Resources
ESOP Brief, Distributions, Put Option, Resource
Dec. 20
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
164
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.
161
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
Dec. 19
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
162
ESOP Brief, Retirement Benefits, Diversification, Distributions, Resource
Dec. 17
ESOP participants nearing retirement age have the option, by law, to diversify a portion of their ESOP stock. This ESOP Brief discusses why and how participants may consider this option.
156
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
Dec. 17
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.
146
ESOP Brief, Benefits, Retirement Benefits, Diversification, Distributions, Resource
Dec. 17
A broad overview of how ESOPs compare to other employee benefit plans, like 401(k) plans, and what the benefits of ESOPs are to employee owners.
149