ESOP Association Resources

An ESOP transaction can be structured to bring a significant tax benefit to the selling sharehold

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.

Washington, DC is a town with a lot of sayings borne from the hard-earned political wisdom one acquires working here. Recently, with the release and withdrawal of the Biden Administration’s ideas of what constitutes Adequate Consideration for ESOPs, two of those sayings come to the top of my mind.

Employee Ownership Foundation launches new we

A recap of the 2019 National Conference in W

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.

How to use convertible preferred stock in an ESOP.

This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.

A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.

A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.