Home »

NCEO Publications

Our books and other publications on employee ownership and related issues provide detailed yet understandable guidance for company owners, managers, and advisors alike. Publication titles link to pages with detailed information and excerpts.

(Hide book covers below)

Jump to: ESOPs :: Equity Compensation :: Ownership Concepts and Research

Employee Stock Ownership Plans (ESOPs)

Show only publications on this topic

Introductory Materials

An Introduction to ESOPs NEW EDITION This short and inexpensive book is our best-selling publication. It explains how ESOPs work in a clear and concise manner.

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.

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

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

Governance and Fiduciary Issues

ESOPs and Corporate Governance Discusses corporate governance in ESOP companies.

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

Questions and Answers on the Duties of ESOP Fiduciaries Covers the legal issues related to ESOP fiduciaries in a question-and-answer format, with almost 150 detailed entries.

The ESOP Company Board Handbook A practical guide for board members in ESOP companies that discusses crucial issues and best practices.

The Inside ESOP Fiduciary Handbook Provides an overview of issue for inside fiduciaries.

Ownership Culture and Communications

An Ownership Tale How to move from being a company of employees to a company of owners.

Fundamentals of Ownership Culture NEW Dozens of practical ideas for creating a great employee ownership company through nurturing a true ownership culture.

The ESOP Committee Guide NEW EDITION A complete guide to developing and improving ESOP committees, with case studies.

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

Specialized Publications

Administrative Issues for ESOP Companies Essays on administrative issues for ESOP (employee stock ownership plan) companies.

Don't Do That True stories illustrating common mistakes in implementing and operating an ESOP and what to do about them.

ESOP and 401(k) Plan Employer Stock Litigation Review 1990-2011 NEW EDITION Categorizes and summarizes litigation over company stock in ESOPs and 401(k) plans.

ESOP Regulatory Rulings 1990-2010 NEW Categorizes and summarizes IRS and DOL rulings and regulations on ESOPs and related plans.

ESOP Valuation Essays on valuing company stock for ESOP purposes.

Model ESOP A model ESOP document with alternative provisions and detailed explanations. Includes CD.

The ESOP Repurchase Obligation Handbook NEW EDITION Essays and survey results on the ESOP repurchase obligation and how companies deal with it.

Understanding ESOP Valuation A booklet on valuation issues for ESOP companies.

Issue Briefs

Our issue briefs cover a variety of special topics and are available in PDF and hard-copy format. They are available for individual purchase, but you also can buy an issue brief subscription and download every new one as it is released. Click here for details or to order.

2011 ESOP Legal Update Covers judicial, regulatory, and legislative developments affecting ESOPs and 401(k)s with company stock throughout 2010 and into early 2011.

A Buyer's Guide to Insurance for Fiduciaries of ESOPs and Other Benefit Plans NEW Explains the complex issues relating to insurance for ESOP and other benefit plan fiduciaries.

Best Hiring Practices at Employee-Owned Companies NEW Describes the importance of hiring and retaining suitable candidates in employee-owned companies and how this can be accomplished.

Dealing with the Downturn: Issues and Strategies for ESOP Companies Issue brief with survey results plus articles on financing and employee communications.

ESOP Audits and Voluntary Compliance Programs Covers IRS and DOL audits and voluntary compliance programs for ESOP companies.

ESOP Distribution Policies An issue brief with sample policies and general considerations for drafting an ESOP distribution policy.

ESOP Valuation Issues Articles on issues related to ESOP valuation, ranging from valuing SARs in an ESOP company to valuing an accounting firm's shares.

Legal and Practical Considerations for ESOP Fiduciary Liability Insurance NEW Discusses legal issues for ESOP fiduciary insurance and practical considerations in buying a policy.

Responding to Acquisition Offers in ESOP Companies Describes both best practices in responding to unsolicited offers to buy an ESOP company as well as what happens when you do want to sell.

S Corporation ESOP Traps for the Unwary NEW Describes potential problems and their solutions for S corporation ESOPs.

Selling a Company Directly to Employees NEW Describes how to sell a business directly to employees without an ESOP, including structuring, financing, legal issues, and more.

The Participant's Guide to ESOP Distributions A guide to how ESOP distributions work, what participants can expect, and what their rights are.

Wellness Programs and Employee Ownership Best practices in setting up and establishing wellness programs, legal issues, and several case studies from ESOP companies.

[Back to top]

Equity Compensation Plans

Show only publications on this topic

Basic Plan Design

Beyond Stock Options A guide to phantom stock, restricted stock, stock appreciation rights, and other equity alternatives. Includes a CD with annotated model plans.

Equity Compensation for Limited Liability Companies (LLCs) A guide to creating equity compensation arrangements for limited liability companies (LLCs). Includes model plan.

Equity-Based Compensation for Multinational Corporations How to extend stock options, ESPPs, and other plans to a global workforce.

The Decision-Maker's Guide to Equity Compensation NEW EDITION How to find and implement an equity compensation strategy that works for your company.

The Stock Options Book A comprehensive guide to employee stock options. Appropriate for plan designers and those who need more technical detail about plan operation.

Plan Administration Tools

Communicating Stock Options Essays on and examples of how to communicate a company's employee stock option plan to employees.

GPS: ESPP (Employee Stock Purchase Plans) NEW Discusses regulatory and administrative issues for ESPPs, including practical examples and the financial cost of design features.

GPS: Global Stock Plans Discusses issues such as grant processes, transactions, and taxes for public companies that grant equity compensation outside the U.S.

GPS: Performance Awards Discusses administration, financial reporting, and communication issues for public companies that grant performance awards.

GPS: Restricted Stock and Restricted Stock Units Discusses regulatory and administrative issues for public companies that grant restricted stock and restricted stock units.

Specialized Publications

Accounting for Equity Compensation A guide to accounting for stock options, ESPPs, SARs, restricted stock, and other such plans.

Advanced Topics in Equity Compensation Accounting A selective and detailed examination of crucial issues in equity compensation accounting.

CEPI Exam Quick Reference Guide A quick reference guide to equity compensation in the form of four double-sided laminated sheets.

If I'd Only Known That NEW True stories illustrating common mistakes in implementing and operating equity compensation plans and what to do about them.

Model Equity Compensation Plans Sample plan documents and brief explanations for employee stock option and stock purchase plans (includes CD).

Securities Sources for Equity Compensation A book with source documents for those working with equity compensation.

Selected Issues in Equity Compensation A detailed look at some of the main topics in equity compensation. Includes a comprehensive chapter on ESPPs.

Issue Briefs

Our issue briefs cover a variety of special topics and are available in PDF and hard-copy format. They are available for individual purchase, but you also can buy an issue brief subscription and download every new one as it is released. Click here for details or to order.

Equity Compensation in a Down Market: Repricing, Accounting, ESPP, and Employee Communications Issues Examines issues that arise in dealing with equity compensation plans in a down market.

Equity Compensation Values and Valuation NEW Covers private company liquidity programs, SEC simplified method tansition considerations, and forfeiture rates under ASC 718.

New Developments in Equity Compensation Reporting Discusses the new cost basis reporting rules, Section 6039 reporting rules, and executive compensation disclosure rules.

The Final 409A Deferred Compensation Regulations A comprehensive overview of the deferred compensation rules under Section 409A of the Internal Revenue Code.

[Back to top]

Ownership Concepts and Research

Show only publications on this topic

Plan Concepts and Design

The Handbook of Incentive Compensation Takes a broad look at how incentives can motivate and reward.

Other

Front-Line Finance Manual and CD A book designed to enable employees, regardless of their experience as trainers, to teach basic financial skills to coworkers.

Paradoxes of Leadership Discusses 14 paradoxes that define Charles Edmunson's philosophy of leadership.

Working Better A compilation of articles by NCEO cofounder Corey Rosen on what makes a great employee ownership company.

Issue Briefs

Our issue briefs cover a variety of special topics and are available in PDF and hard-copy format. They are available for individual purchase, but you also can buy an issue brief subscription and download every new one as it is released. Click here for details or to order.

Employee Ownership and Corporate Performance Summarizes research on the subject, mainly on ESOP companies.

The State of Broad-Based Employee Ownership Plans 2012 NEW A report on the growth and current extent of employee ownership, research findings, and challenges and prospects.

[Back to top]

Issue Brief Subscription

Our issue brief subscription lets you download each new issue brief as it is published.

NCEO Newsletters

In addition to the publications listed at left, we publish two newsletters for members. The Employee Ownership Report is our full-sized semi-monthly newsletter, and the new Equity Compensation Report is a brief monthly bulletin.

Also See

ESOP Executive Compensation Database: Executive compensation data from a 2009 survey of hundreds of ESOP companies.

List of Employee Ownership Plans in Major Public Companies: A list showing the prevalence of ESOPs and broad-based equity grants in S&P 900 companies.

2011 Private Company Equity Compensation Survey Results: Data from a survey of equity compensation in private companies.

Employee Stock Purchase Plan (ESPP) Survey Results: Data from surveys of what companies are doing with their employee stock purchase plans (ESPPs).

List of Minority ESOP-Owned Companies: A list of closely held companies in which the ESOP owns a minority of the shares.

The National Center for Employee Ownership (NCEO) · 1736 Franklin St., 8th Flr. · Oakland, CA 94612 · Phone 510-208-1300 · Fax 510-272-9510 · Web site http://www.nceo.org/ · Email: customerservice@nceo.org. All material on this site is © 2012 by NCEO.