Category: Plan

ESOP Negatives

Of course, before incorporating an ESOP into a business succession or estate plan, you should consider what are seen by some to be the downside to ESOPs. Repurchase obligation — Remember that somewhere down the line there will come a more »

ESOP for Family Businesses

For purposes of this discussion, a family business is one owned and operated by a person, usually still married, who has children who may, or may not, be actively involved in the business. While it’s common for family businesses to more »


These ESOP inducements can enhance both business succession and estate planning. You just have to know what to look for, and how to make it work. Rolling gains over tax-free — Internal Revenue Code Section 1042 enables qualified stockholders of more »