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- Title
ESOP Corner: Contributory ESOP: Considerations in Design and Timing.
- Authors
Whaley, David; Wilkerson, Allison
- Abstract
The article presents an analysis of the different types of redemption transactions of an employee stock ownership plan (ESOP) in the U.S. It considers the transaction as a structure in which the shares of the sponsor of the retirement plan are acquired by the ESOP only after the redemption of such shares from the existing shareholders. Also explored are the fiduciary for the ESOP and the need for the sponsor to consider repurchase liability and obligations.
- Subjects
EMPLOYEE ownership; REDEMPTION of securities; RETIREMENT planning; STOCKHOLDERS; REPURCHASE agreements
- Publication
Journal of Passthrough Entities, 2018, Vol 21, Issue 2, p19
- ISSN
1099-7407
- Publication type
Article