The members of the ESOP Plus℠ team have written and presented extensively on a variety of topics relating to ESOPs, including ESOP basics, terminology, governance, fiduciary issues, and trusteeship. If there are ESOP topics you would like to discuss, please contact any member of our ESOP Plus℠ team by calling: (888) 840-6830. NOTE: All of the presentations below were prepared for seminars offered at specific meetings. The law may have changed with respect to any issue mentioned in the presentation. Please feel free to contact us free of charge with respect to any updates to the presentations that may appy to your specific circumstances.
GOOD GOVERNANCE IN THE MATURING ESOP COMPANY
ESOPs 101 – Basic Facts (You can download this powerpoint and follow along with the video below)
FIDUCIARY LIABILITY OF SUCCESSOR ESOP TRUSTEES
LEGAL ISSUES FOR S CORPORATION ESOPS
LEGAL, VALUATION & PLANNING CONSIDERATIONS FOR S CORPORATION ESOPS
ROBERT BROWN: ESOPs 101 – Basic Facts Watch Video
ARTICLES ABOUT EMPLOYEE OWNERSHIP: Here’s a July 2013 New York Times Op-Ed piece on ESOPs and employee ownership. Another July 2013 well-balanced New York times Op-Ed perspective about whether an ESOP is right for you. (Note that there is one small technical error in this piece. Employees are entitled to an annual statement of the value of the shares in their account. They are not entitled to the complete annual valuation. Of course the company may share information in addition to the minimum required.) The Competitive Advantage of ESOP Companies: July 26, 2013 Forbes comparison of Walmart and Publix, an ESOP-owned company.
The National Center for Employee Ownership has an excellent introductory booklet that describes ESOPs and their operation called “An Introduction to ESOPs”. It is available from the NCEO website for $3.00 ($2.00 for members of NCEO). If you call us we would be pleased to send a copy to you without charge. There are other good books and resources available on the NCEO website. TECHNICAL BLOGS: The One Stop ESOP Blog published by ESOP Partners has good technical commentary on a variety of ESOP related subjects. MAJOR NATIONALLY RECOGNIZED EMPLOYEE OWNERSHIP ORGANIZATIONS: The ESOP Association National Center For Employee Ownership Ohio Employee Ownership Center Vermont Employee Ownership Center Each of these non-profit organizations offers different perspectives and resources about ESOPs and other forms of employee ownership. If you contact them, please don’t hesitate to use our name.