The ESOP Association
ESOP Association Resources
Nov. 14
I’m sure you won’t be surprised when I make the statement “ESOPs are unique”. An ESOP is not like other privately held companies, and it’s definitely not like a publicly traded company. This is because ESOP employees are not just employees, they are also owners. Owners expect (and deserve) different things from their company and likewise, the company should expect a different level of engagement when sharing ownership.
Nov. 09
SYNTHETIC EQUITY SERIES – PART THREE OF THREE
This is the third in a series of articles covering components of the Internal Revenue Code (“IRC”) Section 409(p) test, which is specific to S-corporation ESOPs. The first article discussed the items required for the test, one of which is information on any outstanding synthetic equity awards. The second article defined and described common forms of synthetic equity for 409(p) purposes. We recommend that you review these two articles before proceeding, as this article presumes knowledge of the concepts discussed in them.
This is the third in a series of articles covering components of the Internal Revenue Code (“IRC”) Section 409(p) test, which is specific to S-corporation ESOPs. The first article discussed the items required for the test, one of which is information on any outstanding synthetic equity awards. The second article defined and described common forms of synthetic equity for 409(p) purposes. We recommend that you review these two articles before proceeding, as this article presumes knowledge of the concepts discussed in them.
Nov. 07
Happy Employee Ownership Month! It’s a special time for a special community. Employee owners nationwide celebrate with tremendous pride. It’s a great time to reflect on the 11 million-plus employee owners in America who not only enjoy the individual benefits that accompany employee ownership, but also the contributions to communities and the social good that employee ownership adds. We know we have a cause worth celebrating but also one – in the very nature of employee ownership – worth sharing.
Nov. 02
From Oregon to Massachusetts and from Minnesota to Florida, TEA’s Chapter team logged some serious miles in October, hosting chapter and regional fall conferences across America.
Oct. 27
October 27, 2020, Ways and Means Committee Chairman Richard E. Neal (D-MA) and Ranking Member Kevin Brady (R-TX), both ESOP Champions, introduced the Securing a Strong Retirement Act of 2020. This bipartisan legislation seeks to help Americans successfully save for a secure retirement.
Oct. 26
In the midst of the pandemic, companies that are owned by their employees are dramatically outperforming other firms in such key areas as securing employees’ jobs, and maintaining work hours, salary, and workplace health and safety.
Read the key findings >
Read the key findings >
Oct. 15
How ESOP companies are navigating the pandemic, partial plan termination.
Oct. 15
Update on Virtual Regional Meeting, Employee Ownership Month, advocacy update, member spotlight on the VGM Group, and sponsorships for ESOP 2020.
Oct. 08
See this month's ESOP Report—offered exclusively to ESOP Association members—to read about great Employee Ownership Month activities taking place this October, why voting makes you a more powerful ESOP advocate than you might realize, how to overcome adversity through transparency (which doesn't mean giving away trade secrets) and much more!
Oct. 08
Your high level roadmap to the 2020 congressional and gubernatorial elections.