Books on Employee Stock Ownership Plans (ESOPs)

Basic Resources

Understanding ESOPs is a general, basic guide to ESOPs for public and private companies alike.

Selling to an ESOP is a detailed guide for owners, managers, and advisors of closely held companies where the owner(s) will sell stock to an ESOP.

Leveraged ESOPs and Employee Buyouts covers financing, accounting, M&A, and other issues arising when ESOPs borrow money.

S Corporation ESOPs covers tax issues, plan design, compliance, administration, valuation, and more.

Model ESOP provides a model ESOP plan document with alternative choices and section-by-section explanations.

Special Topics

The Inside ESOP Fiduciary Handbook provides an overview of fiduciary issues.

Administrative Issues for ESOP Companies covers the issues ESOP companies need to know as they operate their plans.

Executive Compensation in ESOP Companies includes essays and a new survey on compensation trends at ESOP companies.

How ESOP Companies Handle the Repurchase Obligation includes articles and research on the subject.

ESOP Valuation collects and updates where needed the best articles we have published on valuation for ESOP purposes.

Employee Ownership Concepts in Nonprofits and Government discusses how employee ownership can be extended to nonprofits and government agencies.

401(k) Plans and ESOPs

Section 401(k) Plans and Employee Ownership discusses ESOP/401(k) combinations as well as using company stock in 401(k) plans generally.

Other

Employee Ownership and Corporate Performance is an issue brief that looks at the research on the relationship between employee stock plans and corporate performance.

ESOP and Broad-Based Equity Awards in Major Public Companies shows the prevalence of ESOPs and broad-based options or restricted stock awards in the Fortune 500 and Russell 400 companies.

List of Majority-Owned ESOP Companies has approximately 700 companies.

List of Minority-Owned ESOP Companies has approximately 600 companies.

ESOPs and Corporate Governance looks at all aspects of this vital topic.

Wealth and Income Consequences of Employee Ownership is a research study of ESOP companies.

ESOP Committee Guide describes how ESOP committees work.

The ESOP Communications Sourcebook shows ESOP companies how to communicate the plan to employees as well as customers.

The Journal of Employee Ownership Law and Finance covers both ESOPs and stock options.

Booklets

An Introduction to ESOPs explains how ESOPs work.

Understanding ESOP Valuation is a booklet for ESOP companies.