An Employee Stock Ownership Plan (ESOP) is a tax-qualified retirement plan authorized and encouraged by federal tax and pension laws. Unlike most retirement plans, ESOPs:
The ESOP Association
ESOP Association Resources
ESOPS, Employee Ownership Basics, Employee Resources, ESOPS Succession Planning
Jun. 20
ESOP Brief, Leveraged ESOPs, Convertible Stock, Financing, Resource
Dec. 20
How to use convertible preferred stock in an ESOP.
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
Dec. 19
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
Dec. 17
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.