Only a limited number of places are still available for the ESOP Association CFO Summit, and with demand accelerating, now is the time for senior ESOP finance leaders to step in and be part of this executive-level program. This isn’t a passive conference, and it isn’t a getaway disguised as one.

Welcome to Volume 41, Issue 5 of the ESOP Report This month we've packed the report with tons of articles and news about ESOPs that you won't want to miss!

Inside this Issue:

• TEA’s National Conference 2026: Building Momentum and Energy Across Policy, Leadership, and Culture
• The Dawn of an ESOP Renaissa

Whether you’re newly employee-owned or well into your ESOP journey, there are some persistent myths that can quietly stall your culture-building efforts.

This is the second of a two-part series.  Please see part one here. 

Over the past 10+ years it has become common practice amongst ESOP practitioners that ESOP-owned S corporations lease, rather than acquire, property, plant, and equipment (“PP&E”) assets.

**Note: This is part one of a two-part series. Part two will be published in next month’s ESOP Report.