ESOP Association Resources

There’s still time to secure your spot at Employee Owned 2025, the largest and most dynamic gathering of employee owners, ESOP companies, and professional ESOP service providers in the world. The reimagined EO25 takes place November 2–5, 2025, at a new location, the renowned Aria Resort & Casino in Las Vegas.

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.

Thank you to the more than 2,000 employee owners and ESOP professionals who attended Employee Owned 2022 at Caesars Palace in Las Vegas!

News about Employee Owned 2019, the Conferen

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:

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.