The results of this year's Economic Performance Survey (EPS) show that, once again, companies belonging to the ESOP Association have experienced positive corporate performance.
Just as importantly, the EPS once again shows that when companies perform well, employee owners share in the rewards. This year, new data reveal a new facet of how ESOP (employee stock ownership plan) companies distribute those rewards.
Employee Owners Share the Rewards
The ESOP Association
ESOP Association Resources
ESOP Brief, Repurchase Obligation, Resource
Dec. 20
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.
ESOP Brief, Repurchase Obligation, Redeem, Recycle, Opportunity Cost, Resource
Dec. 20
This ESOP Brief introduces the concept of opportunity cost and the implications for share price when private companies devote resources to fund repurchase obligations.
ESOP Brief, Repurchase Obligation, Valuation, Recycle, Redeem, Resource
Dec. 20
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.
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.
ESOP Brief, ESOP Plan Design, Repurchase Obligation, Resource
Dec. 17
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.
Resource, Press Releases
Oct. 01
President Donald Trump this week received a letter from 27 influential members of the House of Representatives, urging him to rein in overzealous and unfair enforcement of regulations that apply to ESOP companies.
The letter offers powerful support for ESOP companies, at a time when that support is sorely needed.
The letter offers powerful support for ESOP companies, at a time when that support is sorely needed.
Resource, Press Releases
May. 11
The ESOP Association celebrates a new law that will help businesses better understand and pursue options for becoming employee owned. The law—the Main Street Employee Ownership Act—seeks to make better use of existing programs offered by the Small Business Administration (SBA) to companies considering an employee owned model, such as an Employee Stock Ownership Plan (ESOP).
Resource, Press Releases
Apr. 15
Gardener’s Supply Company of Burlington, VT, has been named the 2018 ESOP Company of the Year by The ESOP Association. The announcement was made at The Association’s Annual Conference.
“Gardener’s Supply is a prime example of an ESOP company that actively engages its employee owners, the employee ownership community, and elected officials at the state and federal levels,” said ESOP Association President J. Michael Keeling. “Its commitment to sharing with others the power of ESOPs is an example all ESOP companies can proudly seek to replicate.”
“Gardener’s Supply is a prime example of an ESOP company that actively engages its employee owners, the employee ownership community, and elected officials at the state and federal levels,” said ESOP Association President J. Michael Keeling. “Its commitment to sharing with others the power of ESOPs is an example all ESOP companies can proudly seek to replicate.”