This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.

A summary of the valuation issues S corporations can encounter. This is a highly technical ESOP Brief.

This Brief answers important questions you may have about ESOP stock valuation, including who may value a stock and how valuations occur.

S corporation election can result in substantial tax savings at the corporate level, but some factors may not make S election viable for all companies.

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.

A breakdown of the voting rights of ESOP stock participants and beneficiaries.

An overview of why employee ownership should be a part of national public policy. This is a must-read for executives, owners, and anyone with a stake in the employee ownership community.

ESOPs can impact corporate performance in a number of important and beneficial ways.

A summary of how ESOPs and 401(k) plans can work together to benefit the employee owner and the employer.

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.