Member Daniel Goldstein testifies before Congress on behalf of The ESOP Association, saying regulations and help with loans must be addressed now.

Using opportunity cost to understand the true cost of the repurchase obligation on an ESOP company’s share price.

This ESOP Brief explains how an ESOP company’s repurchase obligation should be understood and managed, and how the repurchase obligation associated with the ESOP should be reflected in the valuation.

This ESOP Brief introduces the concept of opportunity cost and the implications for share price when private companies devote resources to fund repurchase obligations.