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Plain-English briefings for business owners about ESOPs, employee ownership, and related planning issues.

Featured Briefing

ESOP Basics: The Structure Changes the Outcome

A brief introduction to ESOPs , from transaction mechanics to tax benefits to governance structures.

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Tax Strategy

Tax-Deferred Wealth: S-Corp ESOPs Can Eliminate Federal Income Tax

Discover how 100% ESOP-owned S-corporations can operate free of federal income tax and what that means for growth and employee wealth.

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Succession

Improving Succession Planning Alternatives

For many private business owners, succession planning is one of the most important , and most stressful , decisions they will ever make. An ESOP offers a powerful alternative.

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Valuation

Valuation Basics

Understanding the annual valuation process is critical for ESOP companies. Here's what drives share price and how to prepare.

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Planning

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.

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Briefing

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.

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Information presented is for general informational purposes and is not legal, tax, accounting, or investment advice. Individual results will vary based on facts, circumstances, and applicable law.

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