Daniel Goldstein, President and CEO of Folience, testified on behalf of The ESOP Association before the House Committee on Small Business. Feb. 12, 2020.
The ESOP Association
ESOP Association Resources
Department of Labor, Adequate Consideration
Feb. 12
Advocacy, Adequate Consideration
Feb. 12
The following written testimony was provided by Daniel Goldstein, President and CEO of Folience, to the Feb. 12, 2020 hearing of the House Committee on Small Business.
ESOP Brief, Distributions, Put Option, Resource
Dec. 20
A guide to the rules surrounding ESOP distributions including an overview of The Put Option.
ESOP Brief, Valuation, Adequate Consideration, Resource
Dec. 19
This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.
ESOP Brief, Fair Market Value, Economic Value, Valuation, Distributions, Repurchase Obligation, Resource
Dec. 19
A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.
ESOP Brief, Retirement Benefits, Diversification, Distributions, Resource
Dec. 17
ESOP participants nearing retirement age have the option, by law, to diversify a portion of their ESOP stock. This ESOP Brief discusses why and how participants may consider this option.
ESOP Brief, Benefits, Retirement Benefits, Diversification, Distributions, Resource
Dec. 17
A broad overview of how ESOPs compare to other employee benefit plans, like 401(k) plans, and what the benefits of ESOPs are to employee owners.
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
Dec. 06
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.