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.

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

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.

A summary of the key steps involved in designing and implementing an ESOP for a privately held company.