ESOP Articles

Posted on Feb 01, 2017 If you've spent most (or all) of your professional career building a small- to mid-size business, and you've reached the point where you ne ... [continue]
Posted on Oct 05, 2016 To build an ownership mindset, we must engage employees. How to do it? Employee engagement is about honoring, recognizing, and uplifting people. It ... [continue]
ESOP's Tale by Daniel Zugell
Posted on Aug 30, 2016 It is no surprise the baby boomers, born between 1946 and 1964, are looking to retire as they turn age 65 at a rate of 10,000 a day for nearly the ... [continue]
Posted on Aug 30, 2016 By: Daniel M. Zugell, CLU, ChFC, LUTCF and Samuel A. Landman J.D., LL.M. With 10,000 baby boomers (those born between 1946-1964) turning 65 eac ... [continue]
Posted on Aug 30, 2016   History of ESOPs in S Corporations Daniel M. Zugell, CLU, ChFC, LUTCF Pete Shuler Fred H. Thomas History of ESOPs in S Corporations ... [continue]
Posted on Aug 30, 2016 Two bills have been recently introduced in the United States Congress to promote employee ownership to perpetuate American businesses and provide r ... [continue]
Posted on Mar 15, 2016 One of the most important fiduciary responsibilities of an ESOP trustee is to establish the annual stock price. This can be accomplished by seeking ... [continue]
Posted on Oct 16, 2015 When a former employee is being paid his stock from an ESOP, and he has the right to "put" the shares back to the company or the plan, th ... [continue]
Posted on Oct 16, 2015 What is rebalancing?  It is peculiar to Employee Stock Ownership Plans (ESOPs).  In its Response to Technical Assistance Request (#4) (ht ... [continue]
Posted on Jun 04, 2015 Sometimes, families working in the business have conflicts caused by the differences with behaviors and expectations.  Some of these famil ... [continue]
Posted on Apr 17, 2015 In simple terms, Management Training is the process of educating the pupil with best practices, skills development, and management theory.  Le ... [continue]
Posted on Apr 03, 2015 What’s an ESOP? There are a number of articles on the legal translation of the answer for “What is an ESOP?” and yet they d ... [continue]
Posted on Apr 02, 2015 In the world of corporate tax returns, there are about 6 million tax returns filed each year with about half being C-Corps and the other S-Corps. ... [continue]
Posted on Apr 02, 2015 Who hasn’t heard of a successful, hard-driving, dominant patriarch, who built a family fortune,  watch the family (and business) implode ... [continue]
Posted on Apr 02, 2015 To maximize the value of a company, reliable projections from a reliable management team is the most common predictor of success.  Valuation f ... [continue]
Posted on Apr 02, 2015 The Corporate Structure ESOP companies who want to convert to subchapter S status must also take care of corporate structural issues on or be ... [continue]
Posted on Apr 02, 2015 by Kevin G. Long, Esq. Most business owners assume that when they are ready to retire/sell/move on, that all-cash buyers or buyers that l ... [continue]
Posted on Jul 23, 2014 The original article appeared in EMPLOYEE BENEFIT PLAN REVIEW. Owners of closely held businesses under-utilize Employee Stock Ownership Plans ( ... [continue]
Posted on Jul 23, 2014 Many engineering and construction firm owners will be retiring in large numbers in the coming years. Those whose children don’t want the fami ... [continue]
Posted on Jul 23, 2014 Traditionally, employee stock ownership plans (ESOPs) are used as a vehicle to facilitate the retirement of the sole (or majority) shareholder of a ... [continue]
Posted on Jun 27, 2014 Family-owned businesses, a key pillar in the American economy, make up a significant number of the privately held companies across our country. Alt ... [continue]
Posted on Feb 07, 2014 A question we are often asked by business owners in the exit planning process is similar to the following: “Would it be more financially ... [continue]
Posted on Feb 07, 2014 Eventually, every business owner will exit his or her business – whether voluntarily or otherwise. At that time, every owner wants to accompl ... [continue]
Posted on Oct 10, 2013 Employee Stock Ownership Plans give your employees a slice of the ownership pie. When it comes to deciding upon an exit strategy, owners of ... [continue]
Posted on Oct 10, 2013 You’ve owned your business for years. You’ve grown it, nurtured it and now the time might be approaching for you to move on. After so m ... [continue]
Posted on Oct 10, 2013 Whether selling your business or engaging in a transaction that requires a valuation, knowing what your company is worth will give you a competitiv ... [continue]
Posted on Oct 10, 2013 There are several paths you can take when it comes time to transition ownership of your business. How do you determine which one is right for you? ... [continue]
Posted on Oct 10, 2013 If you’ve ever sold a home, you know how complicated it can be – the seemingly endless paperwork, the frantic attempts to clean the hou ... [continue]
Posted on Oct 10, 2013 For the owners of closely held businesses considering ownership transition, the number of ownership transition options available may not be known. ... [continue]
Posted on Jul 15, 2013 The Modern ESOP and Fair Market Value After the End of Tax Cuts by Keith D. Butcher, John A. Kober, and Jason C. Ray Read in PDF format ... [continue]
Posted on Dec 03, 2012 So, You’re An ESOP Trustee By Tracy E. Woolsey and Glenn W. Ball Many trust companies and departments find themselves acting as trust ... [continue]
Posted on Jan 07, 2012 Governance in the Dictionary means: “to Govern.”  The Dictionary term for Govern is: “to direct the actions and behaviors of ... [continue]