Category: Stock

ESOP Participant Information

Participant Discretionary Diversification In order to allow employees to “hedge their bet” and decrease their exposure to a drop in the value of their employer’s stock as they near retirement age, Congress amended the law to provide that a participant more »

ESOP Misconceptions

Despite all of these advantages, ESOPs are not implemented as frequently as you might think, and when ESOP is mentioned advisors not adequately familiar with ESOPs have a tendency to denigrate them by inaccurately depicting them.  I refer to these more »

Appraisal Guidelines

Technically, jurisdiction over valuation matters has been delegated to the Department of Labor (“DOL”). Although the IRS remains involved since a sale of stock to an ESOP for more than its fair market value would constitute a prohibited transaction and more »