ESOP Association Resources

As incoming leaders during a transformative time for The ESOP Association, new Board Chair Derrick Vick and Employee Ownership Foundation Chair Peter Ney took center stage at the 2025 National Conference during a candid and insightful conversation with Jim Bonham. Attendees got a closer look at their backgrounds in employee ownership and a glimpse into their vision for the next two years, as they are poised to drive meaningful change across both the Association and the Foundation.

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.

SJE-Rhombus, 2017 ESOP Company of the Year.