IRC Section 1042 Administrative Considerations
An ESOP transaction can be structured to bring a significant tax benefit to the selling shareholders.
The ESOP Association
Finance
ESOP Report September 2019
Employee Ownership Foundation launches new website.
ESOP Brief #23 - Convertible Preferred Stock & ESOPs
How to use convertible preferred stock in an ESOP.
ESOP Brief #16 - ESOP Accounting
This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
ESOP Brief #5 - ESOP Financing
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.
ESOP Brief #1 - What is an ESOP?
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.