ESOP Association Resources

Read how to maintain the confidentiality of your valuation reports while providing necessary access to auditors.

What value does control bring in an ESOP transaction or annual valuation? This brief offers discussion and analysis on this important topic. This brief was updated in March 2021.

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

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.

Written for ESOP fiduciaries and trustees, this Brief discusses the interplay of synthetic equity, warrants, and various valuation methods.

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.

There are various tax incentives to encourage companies to consider an ESOP. This Brief discusses an employer’s ability to use tax deductible funds to service ESOP debt and the advantages of deductible cash dividends.

A guide to the rules surrounding ESOP distributions including an overview of The Put Option.

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.