Understanding ESOPs: A Primer on Employee Stock Ownership Plans

Over 10,000 U.S. companies have an employee stock ownership plan (ESOP), an often misunderstood plan that can do everything from buying out the owner of a closely held company to divesting or acquiring subsidiaries. This book discusses how ESOPs work in both C and S corporations; valuation, financing, fiduciary, and other issues; the steps to create an ESOP; corporate performance; and much more. More

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