ESOP Association Resources

With record-setting attendance driven by increased attention on the public release of the Biden Administration Department of Labor’s proposed adequate consideration regulation draft, The ESOP Association’s Professionals’ Forum was a huge success.

Welcome to your February issue of the ESOP Report. This month we've packed the report with tons of articles and news about ESOPs that you won't want to miss!

Member Daniel Goldstein testifies before Congress on behalf of The ESOP Association, saying regulations and help with loans must be addressed now.

Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.

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.