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

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.

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.

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.

How to use convertible preferred stock in an ESOP.

A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.