Build Team Equity
Your team receives annual share allocations in an S corporation 100% owned by the ESOT. Their accounts grow tax-deferred and are paid out at retirement or departure.
ASC Partners / 4ESOT
Next Generation ESOP Design
The Definitive ESOP: Your Staff Wins. You Win.
Real, tax-deferred equity for your team without giving up ownership of your operating entity.
Learn More30+ years of refinement have produced one of the cleanest, most defensible 100% ESOP-owned S corporation structures in the country.
We call it The Definitive ESOP for a reason.
A 100% successful track record in audit defense. Designed, tested, and refined to withstand IRS scrutiny.
Keep Your Company
You and your family are excluded from the ESOP, leaving your ownership of the operating company untouched.
The structure is funded entirely through arm's-length administrative service fees, with no outside financing required.
Disciplined by Design
Built to Withstand IRS Scrutiny
The Definitive ESOP's extraordinary advantages are the result of an impeccably disciplined structure.
Every element is designed to work together to maximize economic benefit while remaining firmly within the boundaries of the Internal Revenue Code and ERISA.
IRS pre-approved plan documents. Independent third-party administration. Qualified independent appraisals. Experienced ERISA counsel. Required disclosures. Documented compliance. Audit defense.
Aggressive where the law allows it. Disciplined where the law demands it.
60+ Years
Combined Experience
$2B+
Advised Transaction Value
280+
ESOP Transactions Advised
98%+
Client Retention
Briefings
Latest Thinking
Warrants
Understanding Warrants
Warrants are sometimes included in financed ESOP transactions to give the seller some participation in the company's future growth after the stock has been sold.
Read BriefingPlanning
The Repurchase Obligation: Planning for Sustainability
The repurchase obligation is the most overlooked risk in ESOP planning. Learn how to forecast and fund it properly.
Read BriefingValuation
Valuation Basics
Understanding the annual valuation process is critical for ESOP companies. Here's what drives share price and how to prepare.
Read Briefing