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!

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.