Articles
General Overviews
The World of Employee Ownership
Employee ownership means different things to different people, and there are different ways to go about it. This article puts everything in context.
Employee Stock Ownership Plan Basics
The ESOP is the main form of employee ownership in the US, providing unique advantages to selling owners and companies while rewarding employees.
FAQs on ESOPs and Employee Ownership
Have a question about ESOPs or employee ownership? You may find it answered here.
Special Topics
The History of ESOPs NEW
Louis Kelso created the ESOP concept in the 1950s, and after they gained a statutory basis in 1974, ESOPs grew and now cover millions of people.
Employee Ownership Trusts vs. ESOPs: Which Is Right for You?
Employee ownership trusts can be an alternative to ESOPs, which offer tax benefits but are more costly and complex.
ESOP Pros and Cons
ESOPs have many advantages, but they are not right for every company in every situation; however, some "cons" really aren't.
S Corporation ESOPs
An S corporation ESOP trust is tax-exempt, removing the company's need to fund shareholder tax bills to the extent the ESOP owns it.
ESOP Sustainability
Sustainability in the ESOP world means keeping the plan going for the long term. There are multiple ways of going about this.
Executive and Director Compensation in ESOP Companies
ESOP companies face the usual issues around executive compensation, plus added issues related to ESOPs.
ESOP Repurchase Obligation Liability
When ESOP participants at a closely held company receive company stock from the ESOP, they have the right to sell it back to the company.
Who's Who in ESOPs and Employee Ownership
As time goes on, there are more and more players in the employee ownership field. This page gives you a current breakdown.