ESOP Association Resources

An ESOP transaction can be structured to bring a significant tax benefit to the selling sharehold

Employee Ownership Foundation launches new we

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.

How to use convertible preferred stock in an ESOP.

This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.

S corporation election can result in substantial tax savings at the corporate level, but some factors may not make S election viable for all companies.

A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.

A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.

A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.