The NCEO Service Provider Directory

The NCEO Service Provider Directory is a searchable, mappable database of NCEO members who provide professional services related to employee ownership.

Note: The descriptions here are provided by the firms themselves. A listing here does not constitute an NCEO endorsement. Check references and read our article on choosing consultants before hiring someone. If you are an NCEO member and have a question about an existing listing or becoming a Service Provider Directory member, contact Monica Dozier at mdozier@nceo.org.

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Are you an NCEO member? If you're interested enough in employee ownership to use this directory, you should be. Read about our membership benefits or join now (only $90 for 12 months) or call us at 510-208-1300.

All Service Providers

There are 276 listings below.

Click/tap or use the slider to zoom in or out of the map. If two or more markers are on a given point at your present zoom level, a yellow circle appears with a number indicating the number of firms in that area; click/tap the circle to zoom in and resolve it into individual markers for each firm. Click or tap a marker to pop up an information box with details on that service provider. A printable list of results is given under the map. If you are an NCEO member, also see the directory of ESOP lenders in the members area (username and password required).

You can search by category and/or text found in a firm or personal name. (Example: "John" will match John P. Doe, but "John Doe" will not because it omits the middle initial.) If you combine a text search with a category selection, only records matching both criteria will be shown.

Choose a category: and/or find a person or firm name:

Note: The descriptions here are provided by the firms themselves. A listing here does not constitute an NCEO endorsement. Check references and read our article on choosing consultants before hiring someone.

Alabama

Maynard, Cooper & Gale, PC

Elizabeth Beaube, Elizabeth G Beaube
1901 Sixth Avenue North
Birmingham, AL 35203
Phone: 205-254-1082
Email: bbeaube@maynardcooper.com

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Arizona

Brueggeman and Johnson Yeanoplos, P.C.

Kevin R. Yeanoplos, CPA/ABV, ASA
7363 East Tanque Verde Road
Tucson, AZ 85715
Phone: 520-327-VALU (8258)
Fax: 520-327-7080
Email: kry@bjyvalue.com
Web site: http://www.bjyvalue.com

Brueggeman and Johnson Yeanoplos, P.C. ... expertise when it counts. Whether circumstances call for litigation support, negotiation, financial analysis, or valuation of a company, today's business world is unquestionably more complicated. There's one company that puts all of the pieces together. Brueggeman and Johnson Yeanoplos, P.C. is a leader in valuation and litigation support services- from divorce settlement to selling a business, ESOPs to estate taxes, intellectual property valuation to insurance claims.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Centerpoint Advisors

Jeffrey P. Wright, FASA, CFA.
10575 N 114th Street, # 103
Scottsdale, AZ 85259
Phone: 480-657-6220
Fax: 480-657-6221
Email: Jeff@centerpointadvisors.com
Web site: http://www.centerpointadvisors.com

Appraising ESOP stock since 1979, Jeffrey P. Wright, ASA, CFA is a Chartered Financial Analyst by the CFA Institute and an Accredited Senior Appraiser by the American Society of Appraisers. He has been providing appraisal services to ESOP trustees of small to medium-sized companies across a broad spectrum of industries. He has served on many boards and committees of business valuation professionals, including chair of the Standards Subcommittee for business appraisers in ASA. He also provides appraisal reviews (that comply with USPAP Standard 3) to determine if ESOP stock appraisals meet professional standards. A full resume is available at CenterpointAdvisors.com.

Listed under: ESOP Valuation

First Bankers Trust Services, Inc.

Merri Ash
2415 East Camelback Road, Suite 700
Phoenix, AZ 85016
Phone: 602-508-6062, 610-308-1886
Email: merri.ash@fbtservices.com
Web site: http://www.fbtservices.com

First Bankers Trust Services, Inc., providing trust services since 1956, offers a comprehensive range of trustee services including ESOP, 401(k), custodial, and estate planning services. As a well recognized, institutional provider of specialized fiduciary and trustee services for ERISA retirement plans and their sponsors, we have a specialized, nationally recognized expertise in employee stock ownership plans. Our highly skilled, dedicated team of industry professionals allows First Bankers to provide the highest quality fiduciary services designed to meet the complex and rigorous requirements of both the Department of Labor and the Internal Revenue Service.

Listed under: ESOP Trustee and Fiduciary Services, General ESOP Consulting, Independent Board Member

Mack Business Appraisals, LLC

John Mack, ASA, MCBA, ABAR
26956 N. 90th Lane
Peoria, AZ 85383
Phone: 888-789-2401 (toll free) or 623-340-6770
Fax: 623-476-5405
Email: john@mackbusinessappraisals.com
Web site: http://www.mackbusinessappraisals.com

Mack Business Appraisals is dedicated to providing business owners and their financial advisors with the highest-quality business valuation services available. Our valuation experts have received specialized ESOP valuation training offered by the American Society of Appraisers and the Institute of Business Appraisers and have significant experience in valuing companies for ESOP transactional and ESOP administration purposes. John G. Mack, ASA, MCBA, ABAR, is the managing member of Mack Business Appraisals and holds the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers - Business Valuation Discipline and the Certified Business Appraiser (CBA) designation from the Institute of Business Appraisers.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Pietzsch Bonnett & Womack, P.A.

Lisa Womack
3101 N. Central Ave., Suite 940
Phoenix, AZ 85012
Phone: (602) 604-6200
Fax: (602) 604-6256
Email: womack@usbenefitslaw.com
Web site: http://www.usbenefitslaw.com

We are a boutique law firm focusing on employee benefits, including tax-qualified retirement plans such as employee stock ownership plans (ESOPs). We have represented a broad range of ESOP sponsors (from publicly-traded to privately-held C and S corporations) and have experience with leveraged and non-leveraged transactions. Before establishing an ESOP, we consult with our clients to ensure that their goals will be best met by an ESOP. If our client's goals will be best met by an ESOP, we assist in the design and implementation of the ESOP, including preparing customized documents. On an ongoing basis, we provide advice on legal changes (such as IRS regulations) that may affect the ESOP and legal issues that arise in administering the ESOP.

Listed under: ESOP Law Firms

Solium Capital

Toby Warner
60 E. Rio Salado Parkway, Suite 510
Tempe, AZ 85281
Phone: 1-866-380-7793
Fax: 480-275-6342
Email: solutions@solium.com
Web site: http://www.solium.com

Solium Capital Inc. ("Solium") is a leading provider of web-based software-as-a-service for global equity administration, financial reporting, and compliance. From our operation centers in the United States, Canada, the UK and Australia, we power stock plan administration and equity transactions for more than 2,800 public and private companies with employee participants in 80 countries.

Listed under: Equity Compensation Accounting, Equity Compensation Administration, Equity Compensation Brokerage Services, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Workplace Communications, Software, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

California

AmbroseAdvisors

Marcus Piquet, Danae DeLey, Miguel Mazzilli, Anlai Jiao, Charles Albrezzi, Greg Stucky
5995 Brockton Ave Suite B
Riverside, CA 92506
Phone: 866-248-8866
Fax: 951-602-5978
Email: mpiquet@AmbroseAdvisors.com
Web site: http://www.AmbroseAdvisors.com

AmbroseAdvisors is a middle-market investment bank and financial advisory firm focused on guiding and assisting business owners with business succession planning, executing liquidity strategies and capital placements. We have a concentrated focus on the utilization of an ESOP as an exit planning solution. Our services include sell-side M&A advisory, ESOP buyouts, capital procurement, business valuation & fairness opinions, ESOP third party administration, and business, tax and ERISA legal services. We have a unified, multi-disciplinary team of in-house investment banking, consulting and legal professionals to provide a complete and comprehensive sell-side solution to our clients.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting

AmbroseAdvisors

Michael Harden, Phillip Chou
300 Spectrum Center Drive, Suite 400
Irvine, CA 92618
Phone: 949-939-2686
Email: mharden@ambroseadvisors.com
Web site: http://www.ambroseadvisors.com

AmbroseAdvisors is a middle-market investment bank and financial advisory firm focused on guiding and assisting business owners with business succession planning, executing liquidity strategies and capital placements. We have a concentrated focus on the utilization of an ESOP as an exit planning solution. Our services include sell-side M&A advisory, ESOP buyouts, capital procurement, business valuation & fairness opinions, ESOP third party administration, and business, tax and ERISA legal services. We have a unified, multi-disciplinary team of in-house investment banking, consulting and legal professionals to provide a complete and comprehensive sell-side solution to our clients.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting

Andrew S. Kubersky, ASA

Andrew Kubersky
542 Belvedere Street
San Francisco, CA 94117
Phone: 415-665-6169
Fax: 415-664-6001
Email: akubersky@asky.net

Specializing in ESOP financial opinions and business valuation since 1975.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Avenue M Advisors, Inc.

Melisa Silverman, President
5006 Garden Grove Avenue
Tarzana, CA 91356
Phone: 818-758-8457
Email: melisa@avemadvisors.com
Web site: http://www.avemadvisors.com/

Avenue M Advisors, Inc. is a national, boutique company specializing in business valuation and consulting services. As members of NCEO and the ESOP Association, Avenue M Advisors has more than 20 years of experience providing valuation and consulting services which include ESOP valuations (initial and annual), ESOP fairness opinions for mergers & acquisitions, and feasibility analysis for a potential ESOP. Other valuation services provided include mergers & acquisitions, succession planning, estate and gift tax compliance, IRC §409A compliance, capital gains tax conversion compliance, purchase price allocations, goodwill impairment, intellectual properties, litigation (partner disputes, divorces, bankruptcy, probate, damages).

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

BSI

Richard Acheson, Zaldy Jucal
12121 Wilshire Blvd, Suite 310
Los Angeles, CA 90025
Phone: 310 207 8776
Fax: 310 207 3556
Email: racheson@bsiesop
Web site: http://www.bsiesop.com

BSI is one of the oldest firms in the ESOP industry and has been designing, installing and administering ESOPs since 1974.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Beyster Institute, Rady School of Management, UCSD

Martin Staubus, Anthony Mathews
9500 Gilman Drive, #0553
La Jolla, CA 92093
Phone: 858-822-6011
Email: mstaubus@ucsd.edu
Web site: http://www.rady.ucsd.edu/beyster

The Beyster Institute at UC San Diego has been helping business leaders create employee ownership programs for over 20 years. Begun as an independent nonprofit institute by entrepreneur J. Robert Beyster (founder of SAIC), the Institute is now part of UCSD's Rady School of Management. It continues to offer expert unbiased guidance on how employee ownership can be applied to make companies more successful. We offer expertise in ESOPs, stock options, stock purchase arrangements, synthetic equity, and more. We will work with client companies throughout the U.S.

Listed under: General ESOP Consulting, Equity Compensation Plan Design, Workplace Communications, Employee Participation, Independent Board Member

Bridge Bank

Elisabeth (Betsy) Schutz
3200 Park Center Plaza, Suite 350
Costa Mesa, CA 92626
Phone: 949-438-4003
Email: elisabeth.schutz@bridgebank.com
Web site: http://www.bridgebank.com

Elisabeth (Betsy) Schutz is the ESOP business line director at Bridge Bank, a full-service commercial bank headquartered in Silicon Valley with offices nationwide, specializing in providing flexible and customized financing solutions to small- and mid-market businesses. For over 25 years, Betsy has been assisting entrepreneurs and business owners with transition strategies utilizing an ESOP structure. Betsy has been involved in financing, valuing, and structuring ESOP stock acquisitions with several of the country's premier financial institutions.

Listed under: ESOP Financing and Investment Banking

Burr Pilger Mayer, Inc.

Jenise Gaskin
100 Pringle Avenue, Suite 340
Walnut Creek, CA 94596
Phone: 925-296-1040
Fax: 925-296-1099
Email: jgaskin@bpmcpa.com
Web site: http://www.bpmcpa.com

Since 1986, Burr, Pilger & Mayer, a full-service accounting and business consulting firm, has cultivated a culture of trust, dependability, and fun. Our focus has never swayed from building the future. Today, BPM has offices throughout Northern California, global capabilities, close to 400 expertly trained professionals, and a deep involvement in the communities we serve. We have expertise in traditional tax preparation, planning, assurance, and audits. Our capabilities also include a variety of business consulting areas, including process improvement, business valuation, bankruptcy, and turnaround.

Listed under: ESOP Valuation, Equity Compensation Accounting, Valuation for Equity Compensation Companies

Butterfield Schechter LLP

Marc S. Schechter, Esq.
10021 Willow Creek Road, Suite 200
San Diego, CA 92131
Phone: 858-444-2300
Fax: 858-444-2345
Email: MSchechter@bsllp.com
Web site: http://www.bsllp.com

The firm's employee benefits attorneys have extensive experience designing and implementing all types of employee benefit plans, including pension, 401(k), profit-sharing and ESOPs, cafeteria plans, qualified domestic relations orders (QDROs), non-qualified deferred compensation, prohibited transaction exemptions, ERISA compliance issues (including IRS and DOL audits), and ERISA litigation. The firm's attorneys counsel employers and lecture about ESOPs, leveraged buyouts, ERISA compliance, and other employee benefit topics.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Chang, Ruthenberg & Long

Kevin Long
2033 Gateway Place, Suite 500
San Jose, CA 95110
Phone: (408) 467-3860
Fax: (408) 437-1201
Email: kgl@seethebenefits.com
Web site: http://www.seethebenefits.com

Chang, Ruthenberg & Long PC is an AV rated law corporation entirely focused on employee benefits law. We take you through the entire ESOP process from start to finish, including feasibility, design, leveraged buyouts, transactions, terminations and fiduciary duties. We install new ESOPs and work with existing and mature ESOPs looking for more comprehensive advice and guidance. We represent public and closely held corporations, ERISA fiduciaries and lenders in ESOP transactions. We also routinely handle DOL investigations and IRS audits.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Chartwell

Richard Joseph
155 North Riverview Drive, Suite 207
Anaheim Hills, CA 92808
Phone: 714-769-9038
Email: richard.joseph@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets, and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Chartwell

Richard Joseph, Nick Braun
One Market Street, Spear Tower, 36th Floor
San Francisco, CA 94105
Phone: 714-769-9038
Email: Richard.joseph@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets, and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Drinker Biddle & Reath LLP

Bruce Ashton
1800 Century Park East, Ste. 1400
Los Angeles, CA 90067
Phone: 310-203-4048
Fax: 310-229-1285
Email: bruce.ashton@dbr.com
Web site: http://www.drinkerbiddle.com/

Bruce Ashton is a partner in the national law firm of Drinker Biddle & Reath and is part of the firm's Employee Benefits and Executive Compensation Practice Group. With more than 35 years of practice, Mr. Ashton has gained wide experience representing businesses in sophisticated business transactions and employee benefits matters. His ESOP practice includes facilitating plan sponsors in the adoption of plans and compliance issues, as well as assisting fiduciaries with documentation and closing of transactions. Drinker Biddle is a full service business law firm with nearly 700 attorneys practicing in 11 offices around the country.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

ESOP Law Group LLP

Laurence Goldberg
244 California Street, Suite 300
San Francisco, CA 94111
Phone: 415-463-4631
Fax: 415-287-3635
Email: lgoldberg@esoplawgroup.com
Web site: http://www.esoplawgroup.com

ESOP Law Group has a team of professionals focused on ESOP transactions. Our lawyers have been at the forefront of ESOPs since the 1980s. In that time, we have designed and completed hundreds of transactions in a variety of industries, representing all of the various parties to an ESOP transaction. We are a go-to law firm for many of the best service providers in the ESOP industry, including trustees, investment bankers, corporate appraisers, and consultants. Our lawyers bring our big firm experience to our ESOP boutique practice. Our clients receive personal attention from experts who know the answers to their questions. We bring a creative, yet practical approach to structuring transactions and finding solutions. Our track record demonstrates that we are lawyers who get ESOP deals done.

Listed under: ESOP Law Firms

ESOP Services, Inc

Paige Ryan
P.O. Box 420563
San Diego, CA 92142
Phone: 858-292-4819
Email: paige@esopservices.com
Web site: http://www.esopservices.com

Serving ESOP Services, Inc. since 2004, Paige is responsible for consulting services and business development. Paige works directly with business owners to design and implement employee stock ownership plans (ESOPs), responding to the need to understand and analyze the ESOP's impact on the company, shareholders, and employees, focusing on the financial aspects of cash flow, tax savings, shareholder liquidity, and employee benefits. Paige earned a Master of International Business from the University of San Diego and began her career with hands-on experience in benefit plan administration. Paige has previously served as a member of the board of directors of two privately held companies, and frequently speaks at seminars conducted by The ESOP Association, the NCEO and other industry events.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Plan Design, Workplace Communications, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals, Independent Board Member

EisnerAmper LLP

Dan Heller
One Market, Landmark, Suite 620
San Francisco, CA 94105
Phone: 415-357-4227
Fax: 415-357-4827
Email: dan.heller@eisneramper.com
Web site: http://www.eisneramper.com

Dan is a partner with EisnerAmper LLP and has been a CPA and consultant for over 30 years. He is a licensed CPA and has the advanced accreditation of Certified Valuation Analyst (CVA). As a business and tax advisor, Dan has provided consulting services including implementing employee stock ownership plans, assisting with mergers and acquisitions, and designing succession plans. He has performed a variety of valuation engagements for ESOPs, estate and gift purposes, and employee incentive plans. EisnerAmper LLP is a leading full-service accounting and advisory firm and among the largest in the United States. The firm provides a wide range of services across a broad base of clients from start-up to Fortune 500 in size.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting

Fiduciary Services, Inc.

Daniel Reser
369-B Third Street #543
San Rafael, CA 94901
Phone: 415-482-9513 office, 310-968-7022 cell
Fax: 415-454-7142
Email: dreser@fiservinc.com
Web site: http://www.fiservinc.com/

FSI provides independent fiduciary (IF) services for ESOPs and other retirement plans that hold company stock as assets. FSI is often hired to make a review and determination on behalf of an ESOP related to a planned ESOP formation or a capital change transaction affecting the ESOP. FSI can assist where the plan trustee is not comfortable making a decision on behalf of the plan participants. This situation may arise where the plan trustee wishes to avoid the appearance of a conflict of interest or where the trustee feels it may not have the necessary expertise to make a determination.

Listed under: ESOP Trustee and Fiduciary Services

Gelman LLP

Lisa Green
1940 E. 17th Street
Santa Ana, CA 92705
Phone: 714-667-2600
Fax: 714-667-2636
Email: lgreen@gmgcpa.com
Web site: http://www.gelmanllp.com

Gelman LLP is an accounting and consulting firm that serves hundreds of business and individual clients. Our highly qualified staff provides professional services, including accounting, auditing, tax, Employee Stock Ownership Plan consulting, litigation support and personnel recruitment.

Listed under: ESOP Accounting and Liquidity Studies, General ESOP Consulting, Equity Compensation Accounting

John E. Johnson, LLC

John Johnson
106 S. Orange Avenue
Lodi, CA 95240
Phone: 209-369-1451
Fax: 209-369-3032
Email: john@johnejohnson.com
Web site: http://www.johnejohnson.com

Mr. Johnson has over twenty-five years of experience in the valuation of businesses for a variety of purposes including ESOPs and estate and gift tax matters. As the financial advisor to the ESOP, Mr. Johnson assists the ESOP Trustee with all aspects of a transaction including plan design, financing, and valuation. Annually, Mr. Johnson provides the ESOP with valuation consulting services. Mr. Johnson has been active with the NCEO for many years, having made presentations at the annual conference since 1995.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Menke & Associates

John Menke, Richard Rose, Sherman Coultas, Michael Pasahow
One Kaiser Plaza
Oakland, CA 94612
Phone: 415 362 5200
Fax: 415 398 2260
Email: jmenke@menke.com
Web site: http://www.menke.com

Menke & Associates, Inc. is the nation's oldest and most active firm dedicated to designing, installing and administering ESOPs. We provide provide comprehensive services that include financial services, legal services, employee communications, plan administration and investment banking services. We have installed over 3,000 ESOPs since 1974, and we have installed ESOPs in all 50 states.

Listed under: ESOP Law Firms, ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Menke & Associates, Inc.

Victor Alam, Chuck Bachman, Kyle Coltman, Bruce Armstrong
111 Anza Blvd, Suite 422
Burlingame, CA 94010
Phone: 415 362 5200
Fax: 415 362 3268
Email: valam@menke.com
Web site: http://www.menke.com

Menke & Associates, Inc. is the nation's oldest and most active firm dedicated to designing, installing and administering ESOPs. We provide comprehensive services that include financial consulting, legal services, employee communications, plan administration, and investment banking services. We have installed over 3,000 ESOPs since 1974, and we have designed and installed ESOPs in all 50 states.

Listed under: ESOP Law Firms, ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

National Center for Employee Ownership

Corey Rosen
1629 Telegraph Ave, 2nd Fl
Oakland, CA 94612
Phone: 510-208-1314
Fax: 510-272-9510
Email: crosen@nceo.org
Web site: http://www.nceo.org

Corey Rosen is the founder and executive director of the National Center for Employee Ownership. He previously served on the board of the Great Place to Work Institute and currently is on the board of ESOP-owned Dealey Renton and Associates and the advisory board of the Certified Equity Professional Institute.

Listed under: Independent Board Member

National Center for Employee Ownership

Loren Rodgers
1629 Telegraph Ave, 2nd Fl
Oakland, CA 94612
Phone: 510-208-1307
Fax: 510-272-9510
Email: lrodgers@nceo.org
Web site: http://www.nceo.org

Loren Rodgers is the executive director of the National Center for Employee Ownership, where he specializes in employee stock ownership plans (ESOPs), equity compensation, communications, and best practices for employee ownership companies. Active in the field since 1995, he works with companies on technical training, group norms, survey assessment, plan design, and communicating about transactions. He speaks extensively and writes for academic, trade, and employee-ownership publications in the US and abroad. He has served on company and non-profit boards and is actively seeking positions on the boards of employee-ownership companies.

Listed under: General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation, Independent Board Member

Nicholas L. Saakvitne, a Law Corporation

Nicholas Saakvitne
532 Colorado Ave 2nd Floor
Santa Monica, CA 90401
Phone: 310-451-3225
Fax: 310-451-9089
Email: saaklaw@aol.com
Web site: http://www.erisafiduciary.com

Nick Saakvitne has been a Southern California-based ERISA attorney for more than 30 years. His practice now consists exclusively of service as an ERISA fiduciary; communicating with participants to process distributions, he has coordinated approximately $1 billion of benefit payments. He has served as trustee and independent fiduciary for more than 200 ESOPs, on an ongoing basis for active plans, and to negotiate stock purchase or stock/asset sale transactions (and manage the subsequent plan terminations), or to approve settlements or review other ERISA fiduciary transactions, and such ESOP service now comprises the majority of his practice.

Listed under: ESOP Trustee and Fiduciary Services

Performensation

Dan Walter, CEP
514 Precita Avenue, Suite 100
San Francisco, CA 94110
Phone: 917-734-4649
Fax: 415-821-9883
Email: dwalter@performensation.com
Web site: https://www.performensation.com

Performensation: End-to end equity compensation and performance consulting. If we can't help you, we will happily refer you to someone who can. This is all we do, and we take pride in doing it better than anyone else.

Listed under: Equity Compensation Administration, Equity Compensation Plan Design, Workplace Communications, Employee Education, Employee Participation, Software, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Principal Financial Group

Debra Stoll
2201 Francisco Drive, Suite 140-454
El Dorado Hills, CA 95762
Phone: 916-813-8231
Email: Stoll.debra@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Private Capital Corporation

Dickson C. Buxton, Joseph Rafferty, Maggie Reimer, Ulli Steinecker, Patrick Flynn, Bryan Golden
#7 Mount Lassen Drive, Suite C 116
San Rafael, CA 94903
Phone: 415-897-6220
Fax: 415-897-6930
Email: dbuxton@privatecapitalcorp.com
Web site: http://privatecapitalcorp.com

Specializing in succession and exit strategies for shareholders of privately held companies. Our focus: 1. Tax advantaged use of employee stock ownership plans (ESOPs)--feasibility study; installation and communication; transaction design and annual administration. 2. ESOP operational reviews 3. Arrange financing for an ESOP transaction or a growing company. 4. Design equity-based incentives for key people (stock purchase, stock options, phantom and/or stock appreciation rights). 5. Creating an atmosphere wherein employees think and act like owners. 6. Merger and acquisition strategies.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Insurance and Workers' Compensation, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications

Roland M. Attenborough, Inc.

Roland Attenborough
11377 West Olympic Boulevard
Los Angeles, CA 90064
Phone: 310-479-3130
Fax: 310-479-3140
Email: rma@rmaesop.com
Web site: http://www.rmaesop.com

Mr. Attenborough is an attorney-CPA whose practice is devoted primarily to developing creative techniques for leveraged ESOP transactions, business succession planning, management buyouts, and merger and acquisition transactions. The firm coordinates the feasibility, design, and legal work for the ESOP project with the necessary financial advisors, lenders, appraisers, and fiduciaries to achieve the best result. The firm can provide estate planning expertise or work with the client's estate planning advisors. In addition, the firm acts as independent legal counsel to ESOP fiduciaries and lending institutions in a wide variety of situations.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Rubicon Valuation

William Dietrich
465 California Street, Suite 607
San Francisco, CA 94104
Phone: 415-989-7165
Fax: 415-989-7166
Email: bill@rubiconsf.com
Web site: http://rubiconsf.com

William Dietrich, ASA, has provided valuation services to ESOP corporations across the US since 1976 for annual reporting and adequate consideration purposes, as well as for transaction planning and preliminary valuation guidance.

Listed under: ESOP Valuation, General ESOP Consulting

Sansome Street Appraisers, Inc.

Robert Ireland, Trevor Gilmore
One Kaiser Plaza, Suite 505
Oakland, CA 94612
Phone: 415 362 5200
Fax: 415 398 2260
Email: rmirelandasa@aol.com
Web site: http://www.sansomestreet appraisers.com

Sansome Street Appraisers, Inc. specializes in appraisals of privately-held companies for ESOP purposes. Sansome Street prepares over 300 ESOP appraisals per annum, more than any other firm in the ESOP industry.

Listed under: ESOP Valuation

Schuck Law Group

Edwin G. Schuck, Jr.
601 West Fifth Street, 8th Floor
Los Angeles, CA 90071
Phone: 213-683-5376
Fax: 213-896-0377
Email: egs@schucklawgroup.com
Web site: http://www.schucklawgroup.com

Mr. Schuck brings over 40 years' experience to his tax and corporate practice, which focuses on complex business transactions, mergers and acquisitions, private equity, venture capital, ESOP leveraged buyouts, and executive compensation. His practice involves corporate governance, fiduciary responsibility, tax-exempt entities and finance, public and private finance, partnership, joint venture, real estate, and international and cross-border taxation and transactions, as well as federal, state, and local tax controversies and litigation. He is an active member of the New York and California State Bars.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Sensiba San Filippo LLP

Bill Norwalk, Jennifer Cantero
4900 Hopyard Road, Suite 200
Pleasanton, CA 94588
Phone: 925-271-8700
Fax: 925-271-8715
Email: bnorwalk@ssfllp.com
Web site: https://www.ssfllp.com

SSF is a regional public accounting firm providing tax, assurance, accounting, business consulting, and risk management services to Bay Area businesses. Bill Norwalk is a tax partners with SSF with 30 years in the CPA industry. The broad variety of clients he oversees are in the construction, real estate, and manufacturing fields. Services Bill coordinates include tax compliance and planning, projections, forecasts, calculations and budget models, planning for proper entity choices, estate planning, and performance milestone measurement.

Listed under: ESOP Investment and 1042 Rollover Advice, General ESOP Consulting, Equity Compensation Accounting, Employee Education

Smith, Lange & Phillips LLP

Dan Heller
33 New Montgomery Street, 15th Floor
San Francisco, CA 94105
Phone: 415-624-2212
Fax: 415-243-8840
Email: dheller@slpcpa.com
Web site: http://www.slpcpa.com

At SLP, we focus on privatelyheld businesses. Our competitive advantage is our focus on target markets, experienced professional involvement, and unique processes. One of our unique processes is our exit planning approach which allows owners to exit their businesses on their schedule and on their terms. We have successfully designed and implemented ESOPs to assist owners in exiting their businesses and aid in the transition to future leaders.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Financial Advice for Employees with Equity Compensation, Employee Education

Sterling Administration

Ann Basco, Jim McCabe, Cora Tellez
1000 Broadway #250
Oakland, CA 94607
Phone: 1.800.617.4729
Email: ann.basco@sterlingadministration.com
Web site: http://www.sterlingadministration.com

Sterling is an independent, employee-owned administrator for HSAs, HRAs, FSAs, POPs and COBRA, with online and mobile access for our clients. Sterling also offers expert compliance services for ERISA Wrap, Form 5500 Filing, non-discrimination testing, and requirements under the Patient Protection Affordable Care Act (PPACA). Founded in 2004, Sterling is led by experts in the health benefits and healthcare financing industries for one primary purpose - to put employers and consumers in control of healthcare spending and in touch with resources to help manage their money and their health. Sterling was named a national Best Place to Work by Business Insurance Magazine in 2014.

Listed under: Employee Education, Independent Board Member

Stock & Option Solutions

Henley Hom, Barrett Scott, Scott McDonald
910 Campisi Way, Suite 2E
Campbell, CA 95008
Phone: 408-979-8700
Fax: 408-979-8707
Email: info@sos-team.com
Web site: http://www.sos-team.com

Stock plan certainty. That is our promise to our clients, and the founding principle of SOS. Since 1999, SOS has helped companies overcome whatever challenges they are facing. Then we go beyond that, and make your stock plans better. We learn a little more each time, and bring fresh knowledge to the next challenge, setting and extending standards for the equity compensation world. Let SOS expertise drive the success of your equity compensation programs. How we help: internal analysis/guidance; employee/corporate training; global stock plan consulting; data analysis; technology & data assistance; process design & implementation; finance/accounting/tax consulting & technology; corporate actions; temporary stock administration staffing;and outsourcing.

Listed under: Equity Compensation Accounting, Equity Compensation Administration, Equity Compensation Plan Design, Workplace Communications, Employee Education, Software, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Strategic Equity Group

Chris Kramer
6 Hutton Centre Drive, Suite 860
South Coast Metro, CA 92707
Phone: (714) 444-3833 x 4002
Fax: (714) 435-9410
Email: ckramer@segco.com
Web site: http://www.segco.com

Strategic Equity Group (SEG) is a California-based investment banking and valuation advisory firm dedicated to maximizing value for middle market companies going through the process of a merger, acquisition, divestiture, or other form of ownership transition. We specialize in sell-side representation, business valuations, and financial and fairness opinions, including ESOP formation, valuation, and feasibility.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Valuation for Equity Compensation Companies

The Price Company

Philip D. Price
5151 N. Palm Avenue, Suite 920
Fresno, CA 93704
Phone: 559-224-7656, 888-558-1817
Fax: 559-224-3509
Email: info@ThePriceCompany.com
Web site: http://www.thepricecompany.com

The Price Company designs, installs, and administers qualified retirement plans for corporations, partnerships, and the self-employed. A recognized leader in the establishment of ESOPs with over 80 combined years of experience, The Price Company serves clients throughout the western states. Highly trained staff focus on assisting clients in obtaining their financial goals through the unique regulatory environment of qualified plan administration. As an enrolled agent, Philip Price is authorized to represent any client before the Internal Revenue Service.

Listed under: ESOP Administration and Repurchase Obligation Consulting

UBS Financial Services Inc

Emily Van Hoorickx
50 West San Fernando Street, 8th Floor
San Jose, CA 95113
Phone: 408-282-8424
Fax: 855-282-0665
Email: emily.vanhoorickx@ubs.com
Web site: http://www.ubs.com/team/svig

The Silicon Valley Investment Group (SVIG), led by Emily Van Hoorickx, is a specialized equity compensation financial practice at UBS. SVIG leverages the tools of UBS's Equity Participant Advisory Services (EPAS) and other firm capabilities to offer corporate clients a range of scalable financial programs including 10b5-1 trading plans, executive financial planning engagements, employee education programs, corporate-sponsored Donor Advised Funds, as well as personalized strategies to individuals.

Listed under: Equity Compensation Administration, Equity Compensation Brokerage Services, Financial Advice for Employees with Equity Compensation, Workplace Communications, Employee Education, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Visiting CEO

Stephie Althouse, PhD
2836 Cacatua Street
Carlsbad, CA 92009
Phone: 760-707-9977
Email: stephie@VisitingCEO.com
Web site: http://www.VisitingCEO.com

We specialize in guiding ESOP companies to being more profitable and having a culture of owner mindset. Typically, we start with our Fresh Eyes Assessment(TM) of eight different aspects of the company, identifying the biggest opportunities for improvement in both profit and culture. Then we convert problems to profits via your people and proven strategies.

Listed under: General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

Windes, Inc.

Marilyn Thompson
111 W. Ocean Boulevard, 22nd Floor
Long Beach, CA 90802
Phone: 562-304-1227
Fax: 562-437-6187
Email: mthompson@windes.com

With over 85 years in business, Windes & McClaughry offers a full range of services, including: audit and assurance, cost segregation, employee benefits, estate and trust planning, human resources recruiting and consulting, and tax planning, consulting, and compliance. The firm focuses on the needs of both publicly traded and privately held businesses, exempt organizations, qualified retirement plans, and high-net-worth individuals. Windes has been named one of the "Best Places to Work" in Los Angeles and Orange counties by the Los Angeles Business Journal and the Orange County Business Journal, respectively.

Listed under: ESOP Accounting and Liquidity Studies, General ESOP Consulting

Colorado

ATI Capital Group of Colorado, LLC

Ron Lint, ASA
16165 Tabor Creek Court
Monument, CO 80132
Phone: 719-282-1722
Fax: 719-213-2113
Email: ron@aticolorado.com
Web site: http://www.aticolorado.com

ATI Capital Group of Colorado is a business appraisal and financial consulting firm headquartered in Monument, Colorado. Ron Lint (CEO) has earned the highest designation obtainable in his profession, Accredited Senior Appraiser (ASA). Prior to starting his own firm, Ron was a CFO in industry, after which he headed the private business consulting group of a major regional CPA firm, where he managed transactions involving business valuations, mergers and acquisitions, corporate financial consulting, and ESOP engagements. Mr. Lint is an expert witness in the U.S. Tax Court involving corporate valuation issues, and is a recognized expert in the implementation of ESOPs for private corporations.

Listed under: ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Independent Board Member

Berenbaum Weinshienk PC

Stephen Rickles
370 17th Street, Suite 4800
Denver, CO 80202
Phone: 303-592-8308
Fax: 303-629-7610
Email: srickles@bw-legal.com
Web site: http://www.bw-legal.com

Mr. Rickles' practice focuses on the design and implementation of retirement, 401(k), nonqualified deferred compensation, employee stock ownership, Section 457 and other employee benefit plans, and tax-sheltered annuities. He received his B.A. degree from Boston University in 1970, his J.D. from the University of Denver in 1975, and his L.L.M. in Taxation, also from the University of Denver, in 1980. Mr. Rickles is a member of the member of the Pacific Coast Area Tax Exempt and Governmental Entities Council; the Employee Benefits and Closely Held Business Committees of the Tax Section, as well as the Real Property, Probate and Trust Law Section of the American Bar Association; and is a member of the Western Pension & Benefits Conference.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

EKS&H

Sandy Shoemaker, Mike Grell, Mike Madden, Patrick McFarland
7979 E Tufts Avenue, Suite 400
Denver, CO 80237
Phone: 303-740-9400
Fax: 303-740-9009
Email: sshoemaker@eksh.com
Web site: http://www.eksh.com/

EKS&H is a regional accounting firm that specializes in working with ESOP companies and companies considering the ESOP option. Along with our traditional audit and tax services, we consult with clients on many issues that face the ESOP strategy. This included business transition planning, ESOP structuring, establishing a firm culture, and growth financing.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Valuation for Equity Compensation Companies, Independent Board Member

Harper Hofer & Associates, LLC

Greg Weiss
1580 Lincoln Street, Suite 1100
Denver, CO 80203
Phone: 303-486-0010
Fax: 303-486-0001
Email: weiss@hlzcpa.com
Web site: http://www.hlzcpa.com

It's all about value at Harper Hofer & Associates. We focus on business valuation, litigation support, and forensic accounting. As a result, we have a team of more than 20 valuation professionals with a deep level of technical knowledge and a broad base of experience. That means if you're looking for someone to value your company for ESOP purposes, including fairness opinions, we can help. Or, if you're looking for someone to value your equity compensation plan, we can help there too. And of course we can help you when transferring ownership to insiders, either through an employee stock purchase plan or a more traditional transaction. Most importantly, we'll help you communicate this value to trustees, employees, and regulators.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Intrinsic, LLC

Josh Cashman, Alex Hodgkin
3301 Lawrence Street, Suite 1
Denver, CO 80205
Phone: 720-457-6100
Fax: 303-568-6606
Email: josh@intrinsicfirm.com
Web site: http://www.intrinsicfirm.com/

Intrinsic specializes in performing valuations for matters of tax, equity compensation, financial reporting, transaction support, and litigation. The practitioners at Intrinsic are experienced and credentialed valuation specialists, having completed hundreds of engagements for clients based throughout the United States. Intrinsic is defined by a depth and breadth that only comes from years of valuation experience. Our engagements address complex financial issues faced by clients in a wide variety of industries and situations. Whether it is a closely held family enterprise or an institutionally owned portfolio company, our firm provides valuation solutions precisely tailored to the unique needs of our clients.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Lewis Roca Rothgerber Christie LLP

H. William Mahaffey, Jan A. Steinhour
90 South Cascade Avenue, Suite 1100
Colorado Springs, CO 80903
Phone: 719-386-3000
Fax: 719-386-3070
Email: wmahaffey@lrrc.com
Web site: http://www.lrrc.com

Lewis Roca Rothgerber Christie offers a wide range of services including litigation, real estate transactions, banking compliance, insurance reorganization, corporate organization and finance, tax and executive compensation, intellectual property, regulatory compliance and government relations, and labor and employment. Mr. Mahaffey and Ms. Steinhour focus on taxation, finance, corporate, and transactions. They provide counsel on many tax-sensitive and ERISA-related matters including ESOPs, qualified plans, and advice to plan sponsors concerning fiduciary and plan administration issues. They also handle compensation and fringe benefit matters, including qualified and nonqualified options, self-funded welfare benefit plans, and related matters.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Law Firms, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Zick Business Advisors, Inc., CPAs and Certified Valuation Analysts

Eric Ransick, CPA/CFF, CVA, Greg Zick, CPA, CVA, MAFF, Lucas Denberg, CPA, CVA, MAFF
16 Inverness Place East, Building C
Englewood, CO 80112
Phone: 303-758-9167
Fax: 303-758-9194
Email: eric@zickcpa.com
Web site: http://www.zickcpa.com

Connect with us...Connect with Trust. Zick has over a quarter- century of ESOP experience. We specialize in businesses with or considering ESOP or other stock-based ownership or incentive plans. For ESOPs, our four CVAs bring the highest level of technical expertise and understanding of ESOP valuation issues to engagements, and work closely with internal and external trustees. Long-term relationships are our goal, since stability is an important factor in ESOP valuations. For potential ESOP companies, we can help you determine if an ESOP is right for you and your company. Our services include transactional and annual ERISA required valuations, feasibility analysis, fairness opinions, and valuation and consulting services regarding other equity-based compensation and incentive plans.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Connecticut

Argent Trust Company

Maureen Cosgrove
257 New London Turnpike
Glastonbury, CT 06033
Phone: 860-430-4800
Fax: 678-325-3132
Email: mcosgrove@argenttrust.com
Web site: http://www.argentfinancial.com

Argent Trust Company is a trustee or special fiduciary for ESOPs and other benefit plans. Argent represents ESOPs and other plans in transactions involving employer securities. In addition, we take over from others the role as ESOP trustee or special fiduciary and perform the administrative tasks connected with our fiduciary duties. As a trustee, and in addition to our other duties, we invest cash contributions in other assets such as stock and bonds. Employers whose ESOPs and other plans we serve are both private and public, large and small, and located in all parts of the country.

Listed under: ESOP Trustee and Fiduciary Services

Empire Valuation Consultants

Chuck Coyne, ASA
61 South Main Street #201
West Hartford, CT 06107
Phone: 860-233-6552
Fax: 860-521-7575
Email: ccoyne@empireval.com

Empire Valuation Consultants, Inc. specializes in the valuation of closely held securities and businesses. The principals of the firm have over 50 years of combined experience in the valuation business. As senior members of the American Society of Appraisers, all have written and spoken widely on the topic of valuations for ESOPs and other purposes. The firm has offices in New York, New York, and Rochester, New York.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Meyers, Harrison & Pia, LLC

Kenneth Pia, Jr., CPA, ABV, ASA, MCBA
One Audubon Street, 3rd Floor
New Haven, CT 06511
Phone: 203-466-8401
Fax: 203-789-4455
Email: kjp@mhpcpa.com
Web site: http://www.mhpcpa.com

Meyers, Harrison & Pia, LLC is a leading valuation and certified public accounting firm that provides business valuation, consulting, and accounting services to ESOPs across the country. MHP regularly acts as independent financial and valuation advisors in ESOP transactions and has assisted in establishing ESOPs for companies of all sizes. We also offer a complete array of traditional accounting, auditing, and tax services. Our highly experienced and respected team of valuation and accounting experts provides top-notch services to ESOPs from our headquarters in New Haven, CT and additional offices in New York, NY and Portland, ME.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting

PTCFO, Inc.

Jack Veale
48 Walkley Road
West Hartford, CT 06119
Phone: 1-888-88PTCFO, 860-232-9858
Fax: 860-232-9438
Email: jackv@ptcfo.com
Web site: http://www.ptcfo.com

We are a strategy-oriented management consulting group, specializing in privately held, family owned businesses. We provide these services for ESOP transitions: board development, management development, organizational/financial assessments, strategic/succession planning, team building, and coaching and mentoring leaders. For ESOPs seeking new directions, we offer assessments and processes that improve the organization's strategies and structure, culture, product transformation, information systems, and rewards/recognition. We focus on professionalizing the corporate family organization - PTCFO.

Listed under: General ESOP Consulting, Workplace Communications, Employee Education

Schatz Brown Glassman LLP

Robert F. Schatz, Richard A. Glassman
1007 Farmington Avenue, Suite 4
West Hartford, CT 06107
Phone: 860-231-1054
Fax: 860-231-1052
Email: RSchatz@esopplus.com
Web site: http://www.esopplus.com/

Rob Schatz is a lawyer and co-manager of Schatz Brown Glassman's Connecticut office. For almost 30 years, Rob has been designing ESOPs for owners and employees, structuring acquisition/sale transactions involving ESOPs (and other equity-based plans), and advising ESOP fiduciaries, directors, and stockholders on corporate and ERISA fiduciary issues in transactions ranging in size from $150,000 to over $1.4 billion. As president of Grandview Capital Strategies, Inc., an independent fiduciary and financial consultant, Rob acts as an independent ESOP trustee "of last resort" on transactions in which, due to their size or complexity, other trustees have decided not to become involved.

Listed under: ESOP Law Firms, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

USI Consulting Group

Christopher J. Martin
95 Glastonbury Boulevard, Suite 102
Glastonbury, CT 06033
Phone: (860) 368-2935
Fax: (860) 652-4062
Email: Chris.Martin@USI.biz
Web site: http://www.USICG.com

USI Consulting Group provides plan design and document services, recordkeeping and administration, repurchase obligation analysis/studies and full compliance services. Through our associations, we can help perform a search for other service providers such as trustees, lenders and appraisers. We currently work with a broad range of ESOPs including publicly held corporations and closely held C-Corps and S-Corps. Also, working with USI Securities, Inc. and USI Advisers, Inc. we can provide recordkeeping for your 401(k) or other retirement plans and any required combined compliance testing. We also employ a talented group of communication specialists to ensure that your plan's participants are well educated and excited to be "employee owners".

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

Delaware

Menke & Associates, Inc.

Fran McCaffery
1201 N. Orange Street, #783
Wilmington, DE 19801
Phone: 302 884 6732
Fax: 302 884 6733
Email: fmccaffery@menke.com
Web site: http://www.menke.com

This office of Menke & Associates, Inc. administers ESOP in the Mid-Atlantic and Northeast areas. Nationwide, Menke & Associates, Inc. administers nearly 1,000 ESOPs ranging in size from 20 participants to 15,000 participants.

Listed under: ESOP Administration and Repurchase Obligation Consulting

District of Columbia

Advanced Valuation Analytics, Ltd.

Barry Goodman
1901 L Street, N.W., Suite 605
Washington, DC 20036-3506
Phone: 202-296-2777
Fax: 202-331-1563
Email: bgoodman@advancedval.com
Web site: http://www.advancedval.com/

We are experts in the valuation of employee stock ownership plans, with extensive experience in this area. Barry Goodman, the firm's founder, has been a member of the Employee Stock Ownership Plan ("ESOP") Association's Valuation Advisory Committee for over 20 years. He has headed and/or participated in several key subcommittees whose topics include the valuation of shares in a leveraged ESOP, the valuation of convertible preferred stock owned by ESOPs, and various subjects dealing with the valuation of S Corporation ESOP stock.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Diamond ESOP Advisors PLLC

Louis H. Diamond
5335 Wisconsin Avenue, NW
Washington, DC 20015
Phone: 301-229-1487
Fax: 202-686-2877
Email: lou@diamondesopadvisors.com
Web site: https://www.diamondesopadvisors.com

Lou Diamond is a tax and business lawyer (and a CPA) who utilizes his many years of tax, accounting, and business planning experience to advise business owners on tax, business succession and estate planning matters, banks making loans to ESOPs, and ESOPs themselves and their trustees. He specializes in feasibility studies and negotiating and implementing corporate mergers and acquisitions. He is a member of The ESOP Association (where he served as chair of its legal advisory committee), has taught courses at Georgetown University Law Center in business planning and ESOPs, written extensively for legal journals, and regularly speaks at leading conferences including The NYU and Southern Tax Institutes, The ESOP Association and NCEO.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Law Firms, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, ESOP Trustee and Fiduciary Services, General ESOP Consulting

Dinsmore & Shohl, LLP

Ben Wells
801 Pennsylvania Avenue, N.W., Suite 610
Washington, DC 20004
Phone: 202-372-9119
Fax: 202-372-9141
Email: ben.wells@dinsmore.com
Web site: http://www.dinsmore.com

Ben Wells is a nationally recognized authority on employee stock ownership plans (ESOPs), and is a frequent author and lecturer on ESOP issues. He counsels ESOP trustees, fiduciaries, sponsors, and lenders on the requirements of the Internal Revenue Code and ERISA as they relate to ESOPs and also in the use of ESOPs as tools of business planning and succession. Dinsmore's ESOP practice group services clients throughout the United States from the firm's offices in Washington, Cincinnati and Columbus.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Plans for Multinationals

RSM US LLP

Anne Bushman
1250 H Street NW, Suite 650
Washington, DC 20005
Phone: 202-370-8213
Fax: 202-370-8202
Email: anne.bushman@rsmus.com
Web site: http://rsmus.com

RSM US LLP is a leading provider of assurance, tax, and consulting services focused on the middle market. RSM currently serves hundreds of ESOP clients in various business models including: public and private companies, C and S corporations, and minority and majority ESOP ownership levels. From the day you begin to consider an ESOP through dealing with the complex compliance demands that your plan will entail going forward, RSM's deep experienced ESOP team will be a valuable resource: accountable professionals to whom you can always turn for quick, reliable advice.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Plan Design

Stifel

Joseph S. Gilbert, Douglas R. Bayer
2001 K Street NW, Suite 1150
Washington, DC 20006
Phone: 202-495-3549
Fax: 202-495-3601
Email: joe.gilbert@stifel.com
Web site: http://www.Stifel.com

Our team at Stifel offers a variety of ESOP- specific services including but not limited to Section 1042 rollover & reinvestments, selling shareholder portfolio management, monetization lending, corporate cash & asset management, repurchase obligation funding solutions, and consolidated ESOP/401(k) administrator arrangements.

Listed under: ESOP Investment and 1042 Rollover Advice

Florida

Crowe Horwath LLP

Hugh E. Reynolds, III
401 E Las Olas Boulevard, Suite 1100
Fort Lauderdale, FL 33301
Phone: 954-202-8600
Fax: 954-202-8639
Email: hugh.reynolds@crowehorwath.com
Web site: http://crowehorwath.com

Crowe Horwath LLP is one of the nation's largest accounting and consulting firms. We have extensive expertise in ESOP administration, providing a full complement of plan and participant level services for more than 500 ESOPs nationwide. These services include recordkeeping, compliance testing, Form 5500 preparation, benefit plan auditing, repurchase liability studies, and general consulting. From your first contact to your last question, you will find your ESOP team to be knowledgeable, accessible, professional, and flexible.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Independent Board Member

Greenberg Traurig

Jeffrey S. Kahn
5100 Town Center Circle, Suite 400
Boca Raton, FL 33486
Phone: 561-955-7600
Fax: 561-659-9100
Email: kahnj@gtlaw.com
Web site: http://www.gtlaw.com/

Greenberg Traurig, LLP is a full-service international law firm with over 1200 attorneys and governmental professionals in 24 offices. Our ESOP practice is comprised of a multi-disciplinary team with extensive experience in corporate transactions and in designing, drafting, and implementing ESOPs as well as integrating ESOPs into a company's employee benefits program. Greenberg Traurig's client-focused, problem-solving approach enables us to provide clients with innovative solutions when dealing with the complexities of financing, government regulations, employee relations, and plan operations.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

PCE Investment Bankers, Inc.

Will Stewart, Tracy Lamb
200 E New England Avenue, Suite 400
Winter Park, FL 32789
Phone: 407-621-2124
Fax: 407-621-2199
Email: wstewart@pcecompanies.com, tlamb@pcecompanies.com
Web site: http://www.pcecompanies.com

PCE, a leading investment bank for middle-market companies, offers clients a full range of investment banking services including M&A, business valuations, ESOP, growth capital, fairness opinions, advisory planning, and litigation support. PCE has a dedicated ESOP group that is focused on financial advisory services for shareholders evaluating ESOP opportunities as well as ESOP-owned companies. PCE advises on feasibility studies, structuring and financing ESOPs, sales to ESOPs, sales of companies owned by ESOPs and buy-side opportunities for ESOP owned companies. PCE Investment Bankers is a member of FINRA & SIPC. Area offices in Orlando, Chicago, New York, and Atlanta.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Valuation, Valuation for Equity Compensation Companies

Principal Financial Group

Cindy Prodoehl
11821 Palm Beach Boulevard, Suite 126
Fort Myers, FL 33905
Phone: 239-690-2032
Fax: 239-690-2037
Email: prohoehl.cindy@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Employee Participation

Principal Financial Group

Peter Prodoehl
11821 Palm Beach Boulevard, Suite 126
Fort Myers, FL 33905
Phone: 239-690-2031
Fax: 239-690-2037
Email: prohoehl.peter@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Employee Participation

Sheldrick McGehee & Kohler, Inc.

Steve Rosenbloom
One Independent Drive, Suite 3140
Jacksonville, FL 32202
Phone: 904-355-4715
Email: smki@mediaone.net

The firm specializes in ESOP valuations and feasibility studies. We have performed over 2,500 ESOP appraisals and annually update over 70 ESOP appraisals for clients in 15 states. Additionally, fair market value appraisals are commonly undertaken on behalf of our clients for purposes associated with estate taxes, gifts of closely held stock or equity interests, preferred stock freezes, buy-sell agreements, and actual sales transactions.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Valuation Advisory Services, Inc.

Will Rodriguez
100 S Ashley Dr., Ste 600
Tampa, FL 33602
Phone: 9418071661
Email: will@valueadvisor.net
Web site: http://www.valueadvisor.net

Provide valuation services for closely-held business owners including ESOP, estate/gift tax, income tax, and litigation support. Valuation services include appraisal reports, fairness opinions, equity compensation and related consulting work.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Georgia

Argent Trust Company

David Williams, Steve Martin, Marc Hansberger, Mark Shorthouse
1100 Abernathy Road
Atlanta, GA 30328
Phone: 678-397-1973
Fax: 678-325-3132
Email: dwilliams@argenttrust.com
Web site: http://www.argentfinancial.com

Argent Trust Company is a trustee or special fiduciary for ESOPs and other benefit plans. Argent represents ESOPs and other plans in transactions involving employer securities. In addition, we take over from others the role as ESOP trustee or special fiduciary and perform the administrative tasks connected with our fiduciary duties. As a trustee, and in addition to our other duties, we invest cash contributions in other assets such as stock and bonds. Employers whose ESOPs and other plans we serve are both private and public, large and small, and located in all parts of the country.

Listed under: ESOP Trustee and Fiduciary Services

Censeo Advisors, LLC

Adrian Loud
680 Village Trace NE, Building 20, Suite E
Marietta, GA 30067
Phone: 404-334-7020
Fax: 404-334-7020
Email: arloud@censeoadvisors.com
Web site: http://www.censeoadvisors.com/

Adrian R. Loud, CPA, ABV, CFF, CVA, ASA, is a co-founder and managing director of Censeo Advisors, LLC, a professional services firm dedicated to providing economic peace of mind to clients by delivering proven business valuation, financial advisory, and forensic analysis services, including work performed in conjunction with employee stock ownership and executive compensation plans. Our team of highly experienced and accredited practitioners assists clients and other professionals with feasibility, implementation, transaction due diligence, and subsequent valuation needs. For assistance, please visit our website at www.censeoadvisors.com or call us at 404-334-7020.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

HH Advisors LLC

Perry Walter, Tim Hillegass, Chad Hoekstra
2002 Summit Boulevard, Suite 950
Atlanta, GA 30319
Phone: 770-790-5000
Fax: 770-790-5103
Email: pwalter@hdhadvisorsllc.com
Web site: http://www.hhadvisorsllc.com

HH Advisors LLC is a full-service business appraisal firm. Much of our practice is focused on ESOPS, including feasibility studies, initial appraisals for ESOP trustees, and annual updates.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Krieg DeVault LLP

Stephen Smith, Lisa Durham, Thomas Stafford
Promenade II 1230 Peachtree Street NE, Suite 2490
Atlanta, GA 30309
Phone: 404-607-0600
Fax: 317-636-1507
Email: ssmith@kdlegal.com
Web site: http://www.kriegdevault.com

Krieg DeVault is a leader in structuring ESOP transactions throughout the United States. Since 1985, Krieg DeVault has developed one of the largest and most sophisticated ESOP practices in the country. Our ESOP attorneys co-authored the "S" corporation ESOP legislation and implemented the first ESOP sponsored by an "S" corporation. Our clients include plan sponsors, trustees, offices and board of directors. Founded in 1870, Krieg DeVault provides clients of all sizes with the highest level of service.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Menke & Associates, Inc.

Victor Alvaro
1000 Holcomb Woods Parkway, # 428
Roswell, GA 30076
Phone: 770 518 4401
Fax: 770 518 1044
Email: valvaro@menke.com
Web site: http://www.menke.com

This office of Menke & Associates, Inc. administers ESOPs in the Southeast. Nationwide, Menke & Associates, Inc. administers nearly 1,000 ESOPs ranging in size from 20 participants to 15,000 participants.

Listed under: ESOP Administration and Repurchase Obligation Consulting

Prairie Capital Advisors

Michael McGinley, David Burdette
3715 Northside Parkway, Building 200, Suite 675
Atlanta, GA 30327
Phone: 404.809.2440
Email: mmcginley@prairiecap.com, dburdette@prairiecap.com
Web site: http://www.prairiecap.com/

Prairie Capital Advisors, Inc. provides investment banking, ESOP advisory, and valuation services to support growth and ownership transition strategies of middle-market companies. Since 1996, we have helped hundreds of companies structure, value, and sustain their ESOP. We take pride in our well-earned reputation of providing independent guidance, industry expertise, and outstanding results to our clients nationwide.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Swerdlin & Company

Carla Neal Klingler
5901 Peachtree Dunwoody Road, Bld B, Ste 170
Atlanta, GA 30328
Phone: 678-775-5506
Fax: 678-735-3006
Email: cklingler@swerdlin.com
Web site: http://www.swerdlin.net

Swerdlin & Company, an independent actuarial and employee benefits firm, is a leader in servicing employee-owned companies. With over 150 ESOPs and clients in 47 states, Swerdlin is a premier provider of ESOP administration and recordkeeping. We provide comprehensive services for ESOPs including communication, plan design, repurchase liability studies, consulting, ongoing administration and recordkeeping, and education, . Full service recordkeeping and administration includes integration with our call center and internet services, especially for KSOPs or other 401(k)/ESOP arrangements. Since Swerdlin does not sell financial products or provide investment advice, our recommendations are never influenced by financial gain.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Plan Design, Workplace Communications

Swerdlin & Company

Dorn Swerdlin
5901 Peachtree Dunwoody Road, Bldg. B, Suite 170
Atlanta, GA 30328
Phone: 770-396-6601
Fax: 770-698-9335
Email: dswerdlin@swerdlin.net
Web site: http://www.swerdlin.net

Swerdlin & Company, an independent actuarial and employee benefits firm, is a leader in servicing employee-owned companies. With close to 100 ESOPs and clients in 32 states, Swerdlin is one of the largest providers of ESOP administration and recordkeeping. We provide comprehensive services for ESOPs including education, communication, plan design, repurchase liability studies, consulting, and ongoing administration and recordkeeping. Full service recordkeeping and administration includes full integration with our call center, and internet services, especially for KSOPs or other 401(k)/ESOP arrangements. Since Swerdlin does not sell financial products or provide investment advice, our recommendations are never influenced by financial gain.

Listed under: ESOP Administration and Repurchase Obligation Consulting

UBS Private Wealth Management

Keith Mericka, Leslie Lauer
3280 Peachtree Road, NE, 21st floor
Atlanta, GA 30305
Phone: 877-794-1042
Fax: 877-806-9719
Email: keith.mericka@ubs.com, leslie.lauer@ubs.com
Web site: http://financialservicesinc.ubs.com/team/teg/

The ESOP Group at UBS Financial Services has 25 years of experience working with business owners on the structure and sale of their privately held businesses to an ESOP. The team focuses on creating liquidity and diversification through Section 1042 tax deferral and family wealth management. Our wealth management expertise and ESOP focus have earned our clients' trust. Our mission is to provide comprehensive technical and investment knowledge that result in the delivery of our unique experience, where value exceeds expectations. The purpose of this knowledge and experience is to bring about clarity and confident decision-making to clients and their families, as well as their companies and stakeholders.

Listed under: ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice

Willamette Management Associates

Kyle Wishing
1355 Peachtree St NE
Atlanta, GA 30309
Phone: 404-475-2309
Fax: 404-475-2310
Email: kjwishing@willamette.com
Web site: http://willamette.com/

Willamette Management Associates is a business appraisal firm headquartered in Chicago, Illinois. The company also has offices in Atlanta, Georgia, and Portland, Oregon.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Windham Brannon, P.C.

Heidi LaMarca, Donna Caruso
3630 Peachtree Road NE, Suite 600
Atlanta, GA 30326
Phone: 404-898-2000
Fax: 404-898-2010
Email: hlamarca@windhambrannon.com
Web site: http://www.windhambrannon.com

Established in 1957, Windham Brannon is a public accounting firm providing audit and tax services to many of Atlanta's most successful families and business institutions. We audit over 80 employee benefit plans, including ESOPs, annually. Many of our professionals began their accounting careers with "Big 4" national firms, so our clients benefit from our "best of both worlds" service delivery: national- firm talent providing local- firm attention. Furthermore, Windham Brannon's professional staff is among the most experienced in the area of employee benefit plan audits.

Listed under: ESOP Accounting and Liquidity Studies, General ESOP Consulting, Equity Compensation Accounting

Idaho

Phenneger & Associates, Inc.

Richard Phenneger
213 S. Coho Road
Post Falls, ID 83854
Phone: 208-773-8406
Fax: 208-773-9234
Email: rep@phenneger-associates.com
Web site: http://www.phenneger-associates.com

At Phenneger & Associates, every plan is custom. There are no "boilerplates" when it comes to designing successful ESOPs. Steps on how we do it: (1) research and design - developing an ESOP; (2) acquisition of financing - the financial memorandum; (3) managing and implementing the ESOP Transaction; (4) communication to employees;(5) ESOP administration and reporting. Conclusion: employee stock ownership plans have become one of the most viable solutions available in succession planning. They create one of the few "win-win" situations for all parties:selling shareholders, succession management teams, employees, and the local communities. Phenneger & Associates' task is to pilot the process for you and make it happen...the right way.

Listed under: ESOP Financing and Investment Banking, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Workplace Communications, Employee Participation, Independent Board Member

Principal Financial Group

Kim Blaugher
121 N. 9th Street, Suite 303
Boise, ID 83702
Phone: 208-336-1957
Fax: 208-336-0741
Email: blaugher.kim@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry and proactive, personalized service model.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Illinois

Brookwood Vance, LLC

Fred Jahns
134 W. Lake Street, Suite 110
Bloomingdale, IL 60108
Phone: 630-582-6610
Email: FJahns@BrookwoodVance.com
Web site: http://www.BrookwoodVance.com

Brookwood Vance is a firm dedicated to valuing privately held equity interests and evaluating ownership succession alternatives for business owners. Founded by Fred Jahns, Brookwood Vance provides its clients with the personal attention available from a small firm with the experience and expertise of a larger firm. Fred is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, holds the Accredited in Business Valuation (ABV) designation awarded by the American Institute of Certified Public Accountants, is a Certified Public Accountant (CPA), and holds an MBA in Finance with distinction from DePaul University in Chicago.

Listed under: ESOP Valuation

Business Appraisal Services,LLC

Brad Van Horn
184 Shuman Boulevard, Suite 250
Naperville, IL 60563
Phone: 630-357-5210
Fax: 630-717-8170
Email: bvanhorn@BASval.com
Web site: http://www.BASval.com

Business Appraisal Services, LLC (BAS) performs independent valuations of shares of stock and other equities in all types of business entities (C-corps, S-corps, private partnerships & LLCs, public and private companies, etc). We specialize in providing financial consulting services regarding the formation of Employee Stock Ownership Plans (ESOPs), and provide on-going valuation services related to ESOPs. Brad Van Horn, the founder and current owner of BAS, has performed approximately 3,500 valuations of privately-held entity in his professional career. BAS provides implementation services to numerous ESOPs each year, and provides ongoing update valuations to approximately 50 ESOPs annually.

Listed under: ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Independent Board Member

ButcherJoseph & Co. Valuation Advisory

Jeff Buettner
272 Market Square, Suite 210
Lake Forest, IL 60045
Phone: 312-533-6840
Email: rose.newport@butcherjoseph.com
Web site: http://www.butcherjoseph.com/

ButcherJoseph & Co. Valuation Advisory provides valuation services for annual ESOP administration, estate planning, or in conjunction with the sale of a business. Our experience insures an objective and independent opinion of value that is accurate and conceptually sound, defendable to the most discerning reviewer, and provides assurance to business owners, boards of directors, special committees, institutional trustees and others fulfilling fiduciary responsibilities. Our team of professionals has performed and supervised over 500 valuations of privately held companies in a multitude of industries. We've advised fiduciaries and rendered financial opinions in more than 70 transactions with equity value in excess of $4 billion.

Listed under: ESOP Valuation

Chartwell

Will Bloom, Dan Kaczmarek, Kris Beth, Andrew Munch
One North Wacker Drive, Suite 2180
Chicago, IL 60606
Phone: 312-803-4820
Email: will.bloom@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets, and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

ComStock Advisors

John O'Brien, Glenn Johnson, ASA, Ken Patton, AM, Romanch Mistry
One Pierce Place, Ste 415E
Itasca, IL 60143
Phone: 630-462-9100
Fax: 630-462-5666
Email: jobrien@comstockadvisors.com
Web site: http://www.comstockadvisors.com

ComStock Advisors is a premier national financial advisory firm that delivers expert, objective, and defensible analyses and opinions. Business owners and their advisors choose us when they need to measure, enhance, preserve, and transfer the value of their business interests. Working closely with boards of directors, family offices, management, trustees, and other advisors, we develop an in-depth understanding of both the financial considerations and the underlying business drivers of each business. We then address each client's requirements by leveraging our expertise/experience in ESOPs & employee benefits; estate, gift & tax; litigation services; corporate transactions; financial reporting; and trust special asset services.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Crowe Horwath LLP

Tim Daum, Dave Horvath, Monika Zimmer
One Mid America Plaza, Suite 700
Oak Brook, IL 60522
Phone: 630-574-7878
Fax: 630-574-1608
Email: monika.zimmer@crowehrowath.com
Web site: http://crowehorwath.com

Crowe Horwath LLP is one of the nation's largest accounting and consulting firms. We also have extensive expertise in ESOP administration, providing a full complement of plan and participant level services for more than 500 ESOPs nationwide. These services include recordkeeping, compliance testing, Form 5500 preparation, benefit plan auditing, repurchase liability studies, and general consulting.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Plan Design

Davis & Campbell L.L.C.

William H. Campbell
401 Main Street, Suite 1600
Peoria, IL 61602
Phone: 309-673-1681
Fax: 309-673-1690
Email: whcampbell@dcamplaw.com

Mr. Campbell's practice focuses on corporate and tax matters, with an emphasis on mergers, acquisitions, and other transactions, employee benefits (retirement and welfare), ESOPs, executive compensation, and business continuity planning. Mr. Campbell and his firm also handle a wide variety of tax and employee benefits controversies and litigated matters.

Listed under: ESOP Law Firms

Drinker Biddle & Reath LLP

Howard Levine
191 North Wacker Drive, Suite 3700
Chicago, IL 60606
Phone: 312-569-1304
Fax: 312-569-3304
Email: Howard.Levine@dbr.com

Howard Levine is a partner in the national law firm of Drinker Biddle & Reath and chair of its Employee Benefits and Executive Compensation Practice Group. Mr. Levine's practice includes all areas of employee benefits law, including ESOPs and other tax-qualified retirement plans, stock option and other equity compensation plans, and ERISA fiduciary matters. His ESOP practice includes the representation of employers who sponsor ESOPs, selling shareholders, and ESOP trustees. Drinker Biddle is a full service business law firm with nearly 700 attorneys practicing in 14 offices around the country.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Drinker Biddle & Reath LLP

Theodore Becker
191 North Wacker Drive, Suite 3700
Chicago, IL 60606
Phone: 312-569-1301
Fax: 312-569-3301
Email: Theodore.Becker@dbr.com
Web site: http://www.drinkerbiddle.com/

Ted is a partner and national chair of the ERISA Litigation Practice in the Drinker Biddle law firm. He represents companies that sponsor ESOPs and other benefit plans, their directors and officers, plan fiduciaries, administrators, investment advisors, and service providers in lawsuits and investigations by the DOL and IRS, along the entire dispute continuum, from litigation avoidance and pre-litigation planning through pre-trial motions, discovery, trial, and appeal. He earned his law degree with highest honors at Northwestern University, and was a fellow at Yale Law School, where he taught. He is a regular speaker and contributor of articles on ESOP issues.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Duff & Phelps, LLC (Chicago)

Elyse Bluth
311 South Wacker Drive, 42nd Floor
Chicago, IL 60606
Phone: 312-697-4675
Fax: 312-697-0112
Email: ebluth@duffllc.com
Web site: http://www.duffllc.com

Duff & Phelps, LLC, a Chicago-based investment bank, is a leading financial advisor to ESOP companies and fiduciaries. D&P has provided financial and valuation services in many large and complex ESOP transactions and has used the same expertise in deals involving smaller, closely held companies. Financial services for new ESOP companies include financing, transaction feasibility, valuation, and security design. D&P also advises existing ESOP companies on stock sales, recapitalizations, and other signficant corporate transactions.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Valuation for Equity Compensation Companies

First Bankers Trust Services, Inc.

Danielle Montesano, Marilyn Marchetti
15 Salt Creek Lane, Suite 117
Hinsdale, IL 60521
Phone: 630-986-0900, 708-710-7818, 708-522-8152
Fax: 630-986-0905
Email: Danielle.montesano@fbtservices.com
Web site: http://www.fbtservices.com

First Bankers Trust Services, Inc., providing trust services since 1956, offers a comprehensive range of trustee services including ESOP, 401(k), custodial, and estate planning services. As a well recognized, institutional provider of specialized fiduciary and trustee services for ERISA retirement plans and their sponsors, we have a specialized, nationally recognized expertise in employee stock ownership plans. Our highly skilled, dedicated team of industry professionals allows First Bankers to provide the highest quality fiduciary services designed to meet the complex and rigorous requirements of both the Department of Labor and the Internal Revenue Service.

Listed under: ESOP Trustee and Fiduciary Services, Independent Board Member

GreatBanc Trust Company

Jim Staruck, Patrick DeCraene, Kevin Kolb, Fred Kaseff, Steve Hartman, Arlene Westbrook, John Marino, John Hommel, Paul Trost
801 Warrenville Road, Suite 500
Lisle, IL 60532
Phone: 630-810-4500
Fax: 630-810-4501
Email: JStaruck@greatbanctrust.com
Web site: http://www.greatbanctrust.com/

GreatBanc Trust Company is nationally recognized as a highly skilled, independent trustee specializing in serving as a fiduciary for ERISA retirement plans, with an emphasis in ESOPs. As one of the largest independent trust companies in the nation, we provide a comprehensive range of fiduciary and financial services. GreatBanc brings together a team of professionals whose average experience in the industry exceeds 20 years. Our team offers exceptional expertise embracing a wide range of professional disciplines, including legal, financial, fiduciary, investment, retirement planning, financial planning, and trust and estate planning. Our process is designed to meet expectations by both the US Department of Labor and the IRS.

Listed under: ESOP Trustee and Fiduciary Services, General ESOP Consulting

Houlihan Lokey

Kreg J. Jackson
123 N. Wacker Drive, 4th Floor
Chicago, IL 60606
Phone: 312-456-4748
Fax: 312-346-0951
Email: KJackson@HL.com
Web site: http://www.HL.com

Houlihan Lokey is a leading investment banker and financial advisor to companies and independent fiduciaries in engagements involving ERISA benefit plans and ESOPs. We have structured hundreds of ESOP transactions, enabling us to (i) devise a variety of unique capital structures to meet clients' goals and (ii) bring current and directly applicable transaction experience to bear. Houlihan Lokey provides ESOP companies with strategic alternative/feasibility analysis in addition to financing, valuation, and mergers & acquisition advice in completing transactions. We also provide ESOP and ERISA fiduciaries with fairness, solvency, and valuation advisory services in the context of transactions and ongoing administrative requirements

Listed under: ESOP Financing and Investment Banking, ESOP Valuation

J.P. Morgan

Regina Carls, Leah Turnbull, Thomas Clarke
10 S Dearborn Street, 22nd Floor
Chicago, IL 60603
Phone: 630-221-2116
Fax: 331-330-2607
Email: regina.l.carls@jpmorgan.com
Web site: http://www.jpmorgan.com/cb/esop

J.P. Morgan's ESOP Advisory Group is dedicated to assisting bankers and their privately held clients evaluate the benefits of selling stock to an ESOP as an alternative to an outright sale of stock, a leveraged recapitalization, or an IPO. This group helps make J.P. Morgan more than just a financing source for ESOP transactions; with more than 100 years of collective experience, we can help you structure financing that not only provides strategic & financial benefits to your business, but also aligns with your long-term ownership strategy.

Listed under: ESOP Financing and Investment Banking

Katten Muchin Rosenman LLP

Ann Kim
525 West Monroe
Chicago, IL 60661
Phone: 312-902-5589
Fax: 312-577-4760
Email: ann.kim@kattenlaw.com
Web site: http://www.kattenlaw.com/

Ann Kim advises employers on a broad range of ERISA and employee benefit-related matters. She focuses on employee-owned companies and has extensive experience with ESOPs, and options, restricted stock, and phantom stock plans. Ann also works with other tax-qualified retirement plans, such as 401(k) plans. A significant portion of Ann's practice consists of advising clients on Code Section 409A compliance and finding practical compliance solutions. She assists employers in becoming employee-owned through the adoption of an ESOP, counsels ESOP trustees on their fiduciary duties, helps employers establish and maintain committees for proper governance of benefit plans, and provides fiduciary training to benefit plan fiduciaries.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Katten Muchin Rosenman LLP

Gregory Brown, Kathleen Scheidt, Gary Howell, Ann Kim, Nancy Stern
525 West Monroe
Chicago, IL 60661
Phone: 312-902-5404
Fax: 312-577-8992
Email: gregory.brown@kattenlaw.com
Web site: http://www.kattenlaw.com

Katten Muchin Rosenman LLP is a national law firm headquartered in Chicago, with offices in New York, Los Angeles, Washington, DC, and Charlotte. The firm represents both closely held and publicly traded businesses and is regularly engaged in assisting those clients with their ownership, management, and business succession issues, including those involving ESOPs. ESOPs are approached on a multi-disciplinary basis, involving where appropriate, lawyers from its employee benefits and executive compensation, corporate, tax, securities law and other related practices. Its ESOP lawyers are leaders in their field and have written and spoken about ESOPs extensively.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Krieg DeVault LLP

Alexander Mounts, Sharon Hearn, Fenton Strickland
One Indiana Square, Suite 2800
Indianapolis, IL 46204
Phone: (317) 636-4341
Fax: (317) 636-1507
Email: amounts@kdlegal.com
Web site: http://www.kriegdevault.com

Krieg DeVault is a leader in structuring ESOP transactions throughout the United States. Since 1985, Krieg DeVault has developed one of the largest and most sophisticated ESOP practices in the country. Our ESOP attorneys co-authored the "S" corporation ESOP legislation and implemented the first ESOP sponsored by an "S" corporation. Our clients include plan sponsors, trustees, offices and board of Directors. Founded in 1870, Krieg DeVault provides clients of all sizes with the highest level of service.

Listed under: ESOP Law Firms

Levenfeld Pearlstein, LLC

David Solomon
2 N. LaSalle Street, Suite 1300
Chicago, IL 60602
Phone: 312-476-7526
Fax: 312-346-8434
Email: dsolomon@lplegal.com
Web site: http://www.lplegal.com

Levenfeld Pearlstein has extensive experience in the legal and financial issues involved in the formation and administration of ESOPs and has represented clients throughout the United States in various aspects of ESOP transactions. Our attorneys are nationally recognized for their experience in working with owners who have sold their business to an ESOP and for their skill in assisting ESOP companies comply with the complex laws and regulations involved in the administration of their plans. We also have experience restructuring companies wishing to form an ESOP to fully realize preferential tax benefits available to them, as well as representing fiduciaries in various types of transactions involving ESOPs, including acquisitions and divestitures involving the plan sponsor and termination.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

MB Financial

Elizabeth Di Cola, Ashley Kirchner
9550 West Higgins Road
Rosemont, IL 60018
Phone: 312-704-7132
Email: edicola@mbfinancial.com
Web site: https://www.mbfinancial.com/

MB Financial Bank offers a full range of powerful financial solutions, including commercial and business banking, capital markets, wealth management, and personal banking services. Our ESOP finance team consists of seasoned commercial lending experts who understand the complexities of an ESOP and offer broad lending experience across a variety of industries. MB Financial Bank serves as a reliable financing source for ESOP transactions, including leveraged and non-leveraged transactions, full and partial sale, second stage transactions, and seller note refinance.

Listed under: ESOP Financing and Investment Banking

Menke & Associates, Inc.

Tom Eschbach, Anne Johnson
85 W. Algonquin Road, # 560
Arlington Heights, IL 60005
Phone: 847 290 1515
Fax: 847 427 8578
Email: teschbach@menke.com
Web site: http://www.menke.com

This office of Menke & Associates, Inc. administers ESOPs in the Midwest area. Nationwide, our firm administers nearly 1,000 ESOPs which range in size from 20 participants to 15,000 participants.

Listed under: ESOP Administration and Repurchase Obligation Consulting

Millennium Trust Company

Terry Dunne, John Brooks
2001 Spring Road, Suite 700
Oak Brook, IL 60523
Phone: 630-368-5614
Fax: 630-368-5699
Email: dpressley@mtrustcompany.com
Web site: http://www.mtrustcompany.com/Site-Navigation/Audience-Tabs/Institution

Millennium Trust Company is an industry leader in administrative and IRA custodial services specializing in rollover programs for individual retirement accounts. To help reduce expenses associated with employer-sponsored retirement plans, the Economic Growth and Tax Relief Reconciliation Act of 2001 allows plans to establish IRAs for former employees who are missing or non-responsive. Implementing an automatic rollover solution allows plan sponsors to outsource former employee balances to a qualified IRA provider, thereby, saving money, time, and personnel resources while preserving tax deferred retirement savings for former employees.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Morgan, Lewis & Bockius LLP

Brian Hector, Deborah Davidson, Matt Gregoline
77 West Wacker Drive
Chicago, IL 60601
Phone: 312-324-1160
Fax: 312-324-1001
Email: bhector@morganlewis.com
Web site: http:// www.morganlewis.com

Morgan Lewis has one of the largest interdisciplinary teams of lawyers in the United States dedicated to advising public and private companies, family businesses, private equity groups, lenders, and fiduciaries involved with ESOP transactions. We advise clients on M&As of ESOP companies and companies using ESOPs for shareholder liquidity, and counsel boards of directors of ESOP companies on their fiduciary duties. Regarding ERISA, we advise companies and fiduciaries on regulatory matters affecting an ESOP and counsel boards of directors of ESOP companies and fiduciaries involved in DOL investigations or litigations.

Listed under: ESOP Law Firms, ESOP Insurance and Workers' Compensation, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

PCE Investment Bankers, Inc.

Eric Zaleski
2815 Forbs Avenue, Suite 107
Hoffman Estates, IL 60192
Phone: 847-239-2466
Fax: 407-621-2199
Email: ezaleski@pcecompanies.com
Web site: http://www.pcecompanies.com

PCE, a leading investment bank for middle-market companies, offers clients a full range of investment banking services including M&A, business valuations, ESOP, growth capital, fairness opinions, advisory planning, and litigation support. PCE has a dedicated ESOP group that is focused on financial advisory services for shareholders evaluating ESOP opportunities as well as ESOP-owned companies. PCE advises on feasibility studies, structuring and financing ESOPs, sales to ESOPs, sales of companies owned by ESOPs, and buy-side opportunities for ESOP owned companies. PCE Investment Bankers is a member of FINRA & SIPC. Area offices in Orlando, Chicago, New York, and Atlanta.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Valuation

Peak Wealth Planning, LLC

Peter Newman, CFA
2723 Valleybrook Drive
Champaign, IL 61822
Phone: 217-840-8401
Fax: 815-550-1862
Email: peter@peakwealthplanning.com
Web site: http://www.peakwealthplanning.com

Peak Wealth Planning, LLC is a Registered Investment Advisor (RIA) serving those retiring from companies with employee stock options. We create plans that provide income to maintain our clients' lifestyle, transfer assets to heirs, fund major goals (e.g., vacation home or charitable giving), and minimize taxes. We are a boutique firm providing a high level of customer service for a select clientele. We coordinate with our clients' estate planning attorneys and accountants. Peak Wealth Planning, LLC also invests for owners selling to an ESOP who wish to defer taxes. Contact us today for a free review of your, or your organization's, needs to determine whether Peak Wealth Planning, LLC and Peter Newman, CFA are a good match.

Listed under: ESOP Investment and 1042 Rollover Advice, Financial Advice for Employees with Equity Compensation, Employee Education

Pendo Advisors, LLC

Brian Wilson
200 S. Wacker Drive, Suite 3100
Chicago, IL 60606
Phone: 312-242-3768
Email: brian.wilson@pendoadvisors.com
Web site: http://www.pendoadvisors.com/

Pendo Advisors, LLC is a boutique corporate finance services firm focused on providing institutional quality investment banking and business valuation solutions to private and family-owned businesses, public company board of directors, employee stock ownership plans (ESOPs), and asset managers including private equity firms, hedge funds, and family offices.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Valuation for Equity Compensation Companies

Pendo Advisors, LLC

Peter Aliferis
200 S. Wacker Drive, Suite 3100
Chicago, IL 60606
Phone: 847-877-9364
Fax: 312-674-4501
Email: peter.aliferis@pendoadvisors.com
Web site: http://www.pendoadvisors.com

Pendo Advisors, LLC is a boutique corporate finanace advisory firm focused on providing institutional quality investment banking and business valuation solutions. Pendo's professionals are focused on providing investment banking and valuation solutions to private and family-owned businesses, public company board of directors, employee stock ownership plans (ESOPs), and asset managers including private equity firms, hedge funds, and family offices.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Financial Advice for Employees with Equity Compensation, Independent Board Member

Prairie Capital Advisors

Ken Serwinski, Bob Gross
One Mid America Plaza # 1000
Oakbrook Terrace, IL 60181
Phone: 630-413-5565
Fax: 630-413-5576
Email: rgross@prairiecap.com, kserwinski@prairiecap.com
Web site: http://www.prairiecap.com

Prairie Capital Advisors, Inc. provides investment banking, ESOP advisory and valuation services to support growth and ownership transition strategies of middle-market companies. Since 1996, we have helped hundreds of companies structure, value, and sustain their ESOP. We take pride in our well-earned reputation of providing independent guidance, industry expertise, and outstanding results to our clients nationwide.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Prairie Capital Advisors, Inc.

Franco Silva
311 S Wacker, Suite 2310
Chicago, IL 60606
Phone: 312.445.9213
Email: fsilva@prairie.com

Prairie Capital Advisors, Inc. is an employee owned company offering investment banking, ESOP advisory and valuation services to support the growth and ownership transition strategies of middle-market companies.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Workplace Communications, Employee Education

Principal Financial Group

Amy Hartnett
3025 Highland Parkway, Suite 425
Downers Grove, IL 60515
Phone: 603-705-0665 x202
Email: hartnett.amy@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Seyfarth Shaw LLP

Steven Lifson
131 S. Dearborn Street, Suite 2400
Chicago, IL 60603
Phone: 312-460-5828
Fax: 312-460-7828
Email: slifson@seyfarth.com
Web site: http://www.seyfarth.com

Steve Lifson is a partner in the national law firm of Seyfarth Shaw LLP, where he practices in the areas of employee benefits law, ESOPs, estate planning, and related taxation. Mr. Lifson has considerable experience in the design, implementation, and administration of employee benefit plans of all kinds, including ESOPs, non-qualified deferred compensation arrangements, stock option plans, phantom stock plans, and other equity-based incentive arrangements. Mr. Lifson teaches various courses as part of the graduate program at The John Marshall Law School, in Chicago, Illinois.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Workplace Communications

The Private Bank

Rosemarie Panico-Marino, AIF, ERPA, QPA, c(k)p
120 S. LaSalle Street
Chicago, IL 60603
Phone: 312-564-3806
Email: rpanico-marino@theprivatebank.com
Web site: https://www.theprivatebank.com/‎

The PrivateBank has had a commitment to deep client relationships since its beginning in 1991. Our expertise includes providing independent trustee, directed trustee, and ESOP lending to existing and potential ESOP companies. Our team of experienced professionals bring an average of over 30 years experience working with qualified plans. In addition to ESOP services, we provide consulting, investment advisory, and trustee services to all qualified plans. We work closely with benefits attorneys, recordkeepers, and valuation firms to provide highly specialized skills for plan sponsors and their participants.

Listed under: ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Trustee and Fiduciary Services

Vedder Price P. C.

Mark Bogart
222 N. LaSalle Street
Chicago, IL 60601
Phone: 312-609-7878
Fax: 312-609-5005
Email: mbogart@vedderprice.com
Web site: http://www.vedderprice.com

Vedder Price is a full-service law firm with offices in Chicago and New York. The firm has a very sophisticated ESOP, Employee Benefits and executive compensation practice. Accordingly, the firm has the experience and insight to assist clients with their ESOPs and stock option plans. The firm also has up- to-date plan and administration documents that can easily be customized to fit clients' needs.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Verit Advisors

Mary Sullivan Josephs
181 W Madison Street, Suite 3800
Chicago, IL 60641
Phone: 312-572-6114
Fax: 312-572-6218
Email: Mary@verit.com
Web site: http://www.verit.com

Verit Advisors unites sophisticated investment banking capabilities with a client-centric boutique, fluent in ESOPs, debt and equity capital markets, fairness opinions, board advisory work, and mergers and acquisitions. Verit's unbiased advice and custom solutions drive successful outcomes while alleviating transaction obstacles. Verit's team has successfully completed hundreds of transactions on a national basis across a multitude of industries. Our team has the breadth, ability, expertise, and independence to design a unique transaction for each situation. Whether new or existing ESOP companies, our clients utilize our portfolio of debt, equity, ESOP, M&A, and finance solutions to best understand strategies to optimize shareholder value over time.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting

Wells Fargo

Kim Abello
10 S Wacker Drive, 15th Floor
Chicago, IL 60502
Phone: 630-715-1724
Email: kim.abello@wellsfargo.com

Wells Fargo seeks to satisfy all of our customers' financial needs and help them succeed financially. With over 400 existing ESOP customers, Wells Fargo is one of the leaders in lending to ESOP companies nationally. Through our regional commercial banking offices we serve customers in all parts of the country. Our ESOP expertise includes financing initial ESOP purchases, refinancing seller debt, second stage ESOP transactions, acquisitions by ESOP companies, and repurchase obligation funding. We also offer a complete platform of traditional banking and brokerage products, including investment banking services, asset based lending, wealth management, and equipment finance.

Listed under: ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, General ESOP Consulting

Wintrust

Patrick Stoltz, Jim Swabowski
1545 Ellinwood Avenue
Des Plaines, IL 60016
Phone: 847-768-9947
Fax: 847-350-3964
Email: pstoltz@wintrust.com
Web site: http://www.wintrust.com

Wintrust is a leading financial services company with sophisticated tools to assist clients with long-term business needs, day-to-day operations as well as personal financial goals. Our solutions include traditional banking services for commercial lending, asset based lending, treasury management, international services, wealth management, capital markets, and equipment finance. Our experienced and relationship oriented ESOP professionals provide financing for ESOP-owned companies in a variety of industries throughout the United States. We remain involved throughout the lifecycle of the company, from the initial transaction and second stage transactions, to the refinancing of seller debt and repurchase obligations.

Listed under: ESOP Financing and Investment Banking

Indiana

BKD, LLP

Shaun Duffin
201 N. Illinois Street, Suite 700
Indianapolis, IN 46204
Phone: 317-383-4149
Email: sduffin@bkd.com
Web site: http://www.bkd.com

BKD is a top 15 CPA firm in the US. I am a member of BKD's Forensics & Valuation Services division overseeing BKD's East Region. Located in Indianapolis, I am BKD's firmwide valuation lead for ESOP valuations. I have provided services to clients in numerous industries, including health care, manufacturing, wholesale/distribution, fabrication, retail, construction, computer software, insurance, advertising/marketing, engineering/architecture, professional services, technology, and food service. I have performed business valuation services for more than 12 years, completing in excess of 1,200 valuations.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Barnes & Thornburg LLP

Eric Moy, Jeffrey Hopper, Michael Kaye, Alan Levin, Michael Paton
11 South Meridian Street
Indianapolis, IN 46204
Phone: 317-231-7298
Fax: 317- 231-7433
Email: eric.moy@btlaw.comw
Web site: http://www.btlaw.com

Barnes & Thornburg has extensive experience advising public and private companies and plan fiduciaries on employee ownership and equity participation issues. We understand ESOPs and bring a talented team with a multidisciplinary approach to plan design, transaction structuring, implementation, and administration. With over 450 legal professionals in seven offices, we have the experience and capacity to handle ESOP compliance, compensation, finance, fiduciary, governance, and tax issues seamlessly, efficiently, and creatively.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Fiduciary Trust Services, Inc.

Thomas Potts
5140 Commerce Circle
Indianapolis, IN 46237
Phone: 317-888-1400
Fax: 317-865-1440
Email: tom@phfcpas.com
Web site: http://www.ftsesop.com

I am a CPA and co-owner of the firm. Our firm specializes in business services including controllership/CFO services, tax planning, and preparation, ESOP consulting and fiduciary services, and merger & acquisition services. My partner, Mark Hannah, and I have a combined 45- plus years' of experience in business consulting. I have personally been involved in many ESOP deals, representing both the business owner and the ESOP plan & trust. I am qualified to consult on many different aspects of the ESOP- owned company, including ownership culture, financial responsibilities, trustee services, etc.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Investment and 1042 Rollover Advice, ESOP Valuation, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Workplace Communications, Employee Education

Horizon Trust & Investment Management

Dave Van Ness
1216 West Carmel Drive
Carmel, IN 46032
Phone: 317-608-2066
Fax: 317-587-2032
Email: dvanness@horizonbank.com
Web site: http://www.horizonbank.com

Dave Van Ness is an ESOP Trust Officer for Horizon Trust & Investment Management in Carmel, IN. Horizon serves as an Independent Trustee for a wide variety of ESOP companies across the United States. Along with belonging to NCEO, Dave is a member of the Horizon ESOP Committee, Indiana Chapter of The ESOP Association, The ESOP Association's Administrative Committee and the Ohio Employee Ownership Center. Dave has over 25 years of experience in the Employee Benefit field including compliance, auditing, administration and trust work. He graduated from Indiana State University with a B.S. in Accounting and passed the CPA exam in 1989.

Listed under: ESOP Administration and Repurchase Obligation Consulting, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Employee Participation

Horizon Trust & Investment Management

Tracy E. Woolsey
515 Franklin Square
Michigan City, IN 46360
Phone: 219-874-9235
Fax: 219-874-9305
Email: twoolsey@horizonbank.com
Web site: http://www.horizonbank.com

Horizon Trust is located on Lake Michigan just outside of Chicago and has provided trustee and custodial services for retirement plans since the 1960s. Since 1986, Horizon Trust has been working with ESOPs, and we have established a committee of dedicated professionals, each devoted to specific areas of ESOP focus and expertise including: risk management, valuation, legal, and retirement plans. Each committee member brings a unique perspective to the transaction and ongoing trusteeship processes, allowing us to find creative solutions to difficult problems.

Listed under: ESOP Administration and Repurchase Obligation Consulting, ESOP Trustee and Fiduciary Services, General ESOP Consulting, Employee Education

Katz, Sapper & Miller

Andy Manchir, Dan Rosio, Mark Flinchum, Jason Patch, Patrick Brauer
800 East 96th Street, Suite 500
Indianapolis, IN 46240
Phone: 317-428-1134
Fax: 317-428-1135
Email: amanchir@ksmcpa.com
Web site: http://www.ksmcpa.com/esop

The professionals of KSM combine the depth of ESOP Valuation and Financial Advisory experience with the breadth that comes from the firm's position as a leader in the areas of accounting, audit and consulting services. Katz, Sapper & Miller knows the value and challenges of an ESOP firsthand. Since implementing our own ESOP in 2000, we have benefited from the same values and overcome the same obstacles that you are facing. We understand the distinct opportunities an ESOP provides to owners and employees and know that the key to staying ahead is having knowledgeable, trusted advisors on your side. We provide a wide range of professional services -- from ESOP consideration (feasibility studies) to the closing of the transaction.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Financial Advice for Employees with Equity Compensation

McCready and Keene, Inc. (a OneAmerica Company)

Jackie Salmon, Lakshmi Varanasi
One American Square
Indianapolis, IN 46282
Phone: 317-285-6540
Fax: 317-285-3285
Email: jackie.salmon@oneamerica.com
Web site: http://www.mcak.com/

McCready and Keene, Inc., a OneAmerica® company, is an actuarial and retirement benefits consulting firm that focuses on designing, installing, and administering customized retirement plans. Based in Indianapolis, McCready and Keene provides trust programs that can use an open architecture investment platform for defined benefit, 401(k), 403(b), 457, employee stock ownership, money purchase pension, and profit sharing retirement plans. McCready and Keene, Inc. has over 80 years of retirement administration experience. Please contact Jackie Salmon for proposals and consulting.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications

Olson Mills Law Firm, LLC

Van Olson, Tom Mills
70 E. 91st Street, Suite 106
Indianapolis, IN 46240
Phone: 317-663-8097
Fax: 888-508-1038
Email: Van.Olson@olsonmillslaw.com
Web site: http://www.olsonmillslaw.com

Our law firm is focused on employee stock ownership plans and companies, providing legal services to business owners, management teams, and ESOP fiduciaries. In addition to advising clients, we draft and advise on any needed plan and transaction documents. Our firm also advises on non-ESOP stock ownership and executive deferred compensation plans for ESOP companies, including stock option plans, phantom share plans, stock appreciate rights plans, and management incentive plans.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

SES Advisors

Douglas Cannon
150 W Lincolnway, Suite 3003
Valparaiso, IN 46383
Phone: 215-508-7711
Email: dcannon@sesadvisors.com
Web site: http://sesadvisors.com/

We are legal, financial, and administrative professionals focused on employee ownership, business succession, and capital strategies. Since 1987, we have helped clients determine if ESOPs or other forms of equity may play a beneficial role in their companies. For businesses across the nation, we manage the entire process from designing the plan, to obtaining necessary financing, to providing ESOP plan administration. Legal services are provided by our affiliated law firm, Steiker, Greenapple & Croscut, P.C.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Independent Board Member

Iowa

BCC Advisers

Alan D. Ryerson, CPA/ABV, CFF, ASA;, Greg Weber CPA/ABV, ASA; Jim Nalley CPA/ABV, CFF, CVA
1707 High Street
Des Moines, IA 50309
Phone: 515-282-8019
Fax: 515-282-0325
Email: al@bccadvisers.com
Web site: http://www.bccadvisers.com/

BCC Advisers (f/k/a Business Capital Corporation) is a financial and investment banking firm specializing in M & A consulting, corporate finance, business valuation, and real estate appraisal services to privately held businesses. Since 1988, BCC has provided consultation to hundreds of companies and currently assists dozens of ESOPs on an ongoing basis. The reputation of BCC is built on its commitment to addressing the needs of its clients on a timely, professional, and confidential basis. BCC takes pride in the level of expertise, creative problem-solving abilities, and personalized assistance for which it is known. BCC is dedicated to the highest standards of quality and service that contribute to the success of its clients.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Valuation for Equity Compensation Companies

BCC Advisers

Lindy Ireland
1707 High Street
Des Moines, IA 50309
Phone: (515) 282-8019
Fax: (515) 282-0325
Email: lindy@bccadvisers.com
Web site: http://www.bccadvisers.com

BCC Advisers offers independent appraisals, as well as transaction and consulting services to ESOP's across the U.S. Our experienced and accredited analysts perform annual appraisals, consult with companies on ESOP matters and issue fairness opinions for ESOP transactions. Our approach is personable, comprehensive, and fully compliant. We are committed to your company's ESOP.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

BTC ESOP Services/Bankers Trust Co. of South Dakota

Scot Storjohann, Chuck Leibold, Debbie Williams, Neil Brozen and Kjersti Cory
453 7th Street, PO Box 897
Des Moines, IA 50309
Phone: 515-245-2431
Fax: 515-247-2101
Email: sstorjohann@bankerstrust.com
Web site: https://www.btcesopservices.com

BTC ESOP Services/Bankers Trust Company of South Dakota is an independent institutional trustee providing trust and custody services for ESOP companies across the US. Since 1981, our experienced and knowledgeable staff has provided comprehensive and innovative solutions for ESOP clients. Our engagements are split evenly between transactional trust services (initial, staged, stock sales, loan refinancing, terminations) and ongoing trust relationships (directed & discretionary).

Listed under: ESOP Trustee and Fiduciary Services

HDH Advisors LLC

Duane Tolander, Chad Hoekstra, Greg Patterson and Brian Crotty
1601 22nd Street, Ste. 305
West Des Moines, IA 50266
Phone: 515-453-1669
Fax: 515-225-0149
Email: dtolander@hdhadvisorsllc.com

As one of the largest boutique finance firms in the South and in the Midwest, HDH Advisors, LLC offers business appraisal, litigation support, and corporate financial services to business owners across the United States from two offices, one in Atlanta and one in Des Moines. We have been involved with ESOPs since 1995 and provide valuation services to companies in various industries. We're here to provide the expertise you can trust with decades of experience and a commitment to getting it right the first time.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, ESOP Trustee and Fiduciary Services, General ESOP Consulting

Newport Group

Nancy Dittmer
2900 100th Street, Suite 303
Urbandale, IA 50322
Phone: 515-318-6200
Fax: 515-318-6201
Email: nancy.dittmer@newportgroup.com
Web site: https://www.newportgroup.com/

Since 1985, our mission remains the same-- to be the best client-centric service provider of 401(k) and other retirement plans; recordkeeping and administration; actuarial services; ESOP; and compensation and employee benefits consulting. We are our clients' trusted partner, combining in-depth insight and expertise with a fully transparent fee model that allows us to deliver unbiased solutions that meet the unique needs of each of our clients. Our capabilities have been developed over decades of hands-on experience. We have a long history of serving ESOP companies. Our ESOP services include feasibility analysis, ongoing plan administration, Section 409(p) testing, and repurchase obligation forecasting.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Prairie Capital Advisors

Victor Aspengren, Hillary Hughes
425 Second Street SE, Suite 1225
Cedar Rapids, IA 52401
Phone: 319.364.0315
Email: vaspengren@prairiecap.com, hhughes@prairiecap.com
Web site: http://www.prairiecap.com/

Prairie Capital Advisors, Inc. provides investment banking, ESOP advisory, and valuation services to support growth and ownership transition strategies of middle-market companies. Since 1996, we have helped hundreds of companies structure, value and sustain their ESOP. We take pride in our well-earned reputation of providing independent guidance, industry expertise, and outstanding results to our clients nationwide.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Kentucky

BKD, LLP

Alan Taylor
400 East Main Street
Bowling Green, KY 42101
Phone: 270-781-0111, ext. 320
Fax: 270-843-0359
Email: ataylor@bkd.com
Web site: http://www.bkd.com

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Bryan, Pendleton, Swats & McAllister, LLC

Ken Hohman, Rob Gutmann
11807 Brinley Avenue, Suite 101
Louisville, KY 40243
Phone: 502-253-4634
Fax: 502-244-7838
Email: Rob.Gutmann@bpsm.com

Since 1971, Bryan, Pendleton, Swats & McAllister, LLC ("BPS&M") has provided clients with expert advice in the field of employee benefits. Our ESOP Practice Group spans an impressive array of professional credentials (actuaries, attorneys, accountants, etc.). The members of the Practice Group average over 17 years of experience with ESOP plan design, consulting, repurchase liability analysis, recordkeeping, and employee communications. The multidiscipline composition of the Practice Group provides BPS&M with the significant depth of service required to fulfill our clients' needs. Furthermore, as a Wells Fargo Company, BPS&M is uniquely positioned to deliver financial services such as ESOP financing and investment advisory services.

Listed under: ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Canavera Financial Group, LLC

Clifford Canavera, CFP®, MBA
9300 Shelbyville Road, Suite 1250
Louisville, KY 40222
Phone: 502 420 2083
Fax: 502 420 2096
Email: cgcanavera@ft.newtyorklife.com
Web site: http://www.canaverafinancialgroup.com

Canavera Financial Group, LLC is a financial planning and investment advisory practice for both individuals and businesses, with particular emphasis on employee-owned companies. We provide a wide range of professional services, such as strategic planning, exit strategy/financial/legacy planning and implementation for the outgoing owners, Section 1042 rollover planning, compensation planning, and repurchase obligation strategy development. Much of our work is on the development of strategies for the proactive management and funding of repurchase obligation so as to increase sustainability of the company and provide for employee-owners to thrive in their business and personal lives. See my website for pertinent regulatory disclosures and disclaimers.

Listed under: ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting

Retirement Management Services, LLC

Amber Lloyd, APA, CMFC, CFP, ERPA, Andrea Bennett, ERPA, QPA, QKA, Lauren Klueber, CPA, QKA, Rhonda Henry, CPA, QKA
905 Lily Creek Road
Louisville, KY 40243
Phone: 502-429-0767
Fax: 502-423-7672
Email: ALloyd@consultRMS.com
Web site: http://consultRMS.com

Founded in 1997, we are an independent, fee-based, third party administrator and consulting firm for hundreds of qualified plans in 26 states. Our ESOP Practice Group can assist employers with feasibility studies, plan design, repurchase obligation analysis, ongoing administration, and compliance services. We work closely with employers and their advisors to make sure all of their retirement plans operate smoothly, while continuing to fit their human resource and business objectives.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Louisiana

Chaffe & Associates, Inc.

Marc Katsanis, Vanessa Claiborne
201 St. Charles Avenue, Suite 1410
New Orleans, LA 70170
Phone: 504-524-1801
Email: mkatsanis@chaffe-associates.com
Web site: http://chaffe-associates.com/

Chaffe & Associates, Inc. provides valuation and merger and acquisition services to public and private companies, family-owned partnerships, and limited-liability companies in a wide range of industries across the United States. Whether Chaffe's client is pursuing the valuation for tax or corporate planning, a company sale, financial reporting, litigation support, issuance of employee stock options (409A) or employee stock ownership plans (ESOPs), Chaffe documents every detail to provide a rational, defensible basis for the valuation. All these factors combine to make valuations fair, accurate, and able to withstand rigorous scrutiny.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Maine

Actuarial Designs & Solutions, Inc.

Joan McCabe, Anthony Ornatek
200 US Route One Centervale Farm
Scarborough, ME 04074
Phone: 2078799200
Fax: 2078799209
Email: jmccabe@adsbenefits.com
Web site: http://adsbenefits.com

Actuarial Designs & Solutions, Inc. is full service retirement plan consulting firm. Since 1995 ADS has partnered with employers to successfully recruit, retain, reward and retire their employees. Our goal is to make the complex technical exercise of sponsoring an ESOP understandable to management and plan participants. We provide employee owned companies with services that include plan administration, recordkeeping, design and consulting, repurchase liability forecasting, compliance testing, participant call center and website portal, employee meetings and group presentations. Our practice includes nonqualified, defined benefit, cash balance plans, 401(k) and 403(b) plans. Our experienced staff includes actuaries, ERPAs, QPAs, QKAs and Accredited Investment Fiduciaries (AIF®).

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

BerryDunn

William Enck
100 Middle Street
Portland, ME 04101
Phone: 207-541-2300
Fax: 207-541-2300
Email: benck@berrydunn.com
Web site: http://www.berrydunn.com

As the largest independent certified public accounting and management consulting firm in Northern New England, BerryDunn provides audit and accounting, tax, information technology, and management consulting services to a wide range of organizations. Within our staff, we have business valuation experts, employee benefit plan and executive compensation consultants, and individuals who have experience provide tax, audit, and accounting services to ESOP companies.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Administration, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Maryland

Menke & Associates, Inc.

Phillip DeDominicis
1605 Town Point Road
Chesapeake City, MD 21915
Phone: 410 885 2531
Fax: 410 885 2782
Email: pdedominicis@menke.com
Web site: http://www.menke.com

This office of Menke & Associates, Inc. designs and installs ESOPs. Services provided include financial consulting, employee communications and investment banking. Our firm has designed and installed over 3,000 ESOPs since 1974.

Listed under: ESOP Financing and Investment Banking, General ESOP Consulting

SC&H Group

Duke Allen, Greg Hogan
910 Ridgebrook Road
Sparks, MD 21152
Phone: 410-403-1500
Fax: 410-403-1563
Email: dallen@scandh.com
Web site: http://www.scandh.com

SC&H has dedicated ESOP experts on staff to assist with the formation and administration of ESOPs. We rely on the specialized knowledge of our professionals to serve ESOP clients nationwide, assisting plan sponsors and trustees in establishing and maintaining well designed ESOPs. As an ESOP-owned company, SC&H has the real world experience needed to help our clients navigate the unique aspects of an ESOP. Our ESOP services include performing independent valuations on behalf of plan trustees, rendering fairness opinions on ESOP related transactions, performing ESOP plan audits, and providing plan sponsor financial statement audit and tax advisory services.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Accounting, Valuation for Equity Compensation Companies

Wells Fargo Advisors, LLC

Jamie Waldren
10490 Little Patuxent Parkway Suite 500
Columbia, MD 21044
Phone: 410-715-5026
Fax: 410-715-5008
Email: jamie.waldren@wfadvisors.com
Web site: http://www.jwaldren.com/

Jamie M. Waldren is a Managing Director in Wells Fargo Advisors Columbia, Maryland office. Industry Experience: 1992. Qualifications: FINRA Registered Representative (Series 7, 8, 63, 65, and 31); Certified Financial Planner. Professional Specialties: Wealth Management & Investment Management, Business Advisory, and ESOP section 1042 rollovers. Wells Fargo does not give legal or tax advice.

Listed under: ESOP Investment and 1042 Rollover Advice

Massachusetts

Gordon Associates, Inc.

Howard Gordon
One Gateway Center, Suite 312
Newton, MA 02458
Phone: 617-227-2707
Fax: 617-916-9218
Email: hgordon@gordonassociates.com
Web site: http://www.gordonassociates.com

Gordon Associates, Inc. is a Boston-based firm that specializes in business valuation, providing initial and ongoing stock valuation services to ESOP companies of all sizes and for stock option purposes complying with IRS Section 409(A) and ASC 718 (formerly FAS 123(R)), ASC 350 (Goodwill) and ASC 805 (Asset Allocation). The professional staff has a combined experience comprising in excess of 6,000 appraisals, which ensures the competent handling of even the most complex issues.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Ownership Associates, Inc.

Christopher Mackin
17 Story Street
Cambridge, MA 02138
Phone: 617-868-4600
Fax: 617-661-1318
Email: cm@ownershipassociates.com
Web site: http://www.ownershipassociates.com

Ownership Associates provides strategic transaction advice as well as support for organizational culture development exclusively to employee-ownership companies. Services include communications, organizational design, feasibility analysis, transaction support and employee training. OA is the original developer of the Ownership Culture Survey(tm), an attitude survey for employee-ownership companies now owned and managed by the NCEO. OA is headquartered in Harvard Square, Cambridge, Massachusetts, with a satellite office in Mondragon, Spain. Clients include New Belgium Brewing Company, Carris Reels, and Litecontrol.

Listed under: ESOP Financing and Investment Banking, General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

Prairie Capital Advisors

Andrew O'Neill
225 Franklin Street, Suite 2600
Boston, MA 02110
Phone: 508-246-6601
Email: aoneill@prairiecap.com
Web site: http://www.prairiecap.com/

Prairie Capital Advisors, Inc. provides investment banking, ESOP advisory, and valuation services to support growth and ownership transition strategies of middle-market companies. Since 1996, we have helped hundreds of companies structure, value, and sustain their ESOP. We take pride in our well-earned reputation of providing independent guidance, industry expertise, and outstanding results to our clients nationwide.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Sentinel Benefits & Financial Group

Lisa Jones, Holly Bander
100 Quannapowitt Pkwy, Suite 300
Wakefield, MA 01880
Phone: 781-914-1323
Fax: 781-213-7080
Email: Lisa.Jones@sentinelgroup.com
Web site: http://www.sentinelgroup.com

We are a one-stop shop for all an employer's benefits needs. We provide administration, recordkeeping, document, and compliance services for all types of retirement plans, including ESOPs, plus administration (and, where needed, document) services for COBRA, cafeteria plans (including flexible spending accounts), health reimbursement accounts, and health savings accounts. We also provide investment advisory services for individuals and retirement plans. We have a full-service insurance agency to meet employers' and individuals' health, life, disability, etc. insurance needs. Our staff members are very experienced and highly credentialed, and include attorneys and actuaries.

Listed under: ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Employee Education

Michigan

Center for Community Based Enterprise Inc.

Deborah Groban Olson
1021 Nottingham Road
Grosse Pointe Park, MI 48230
Phone: 313-331-7821
Fax: 313-331-2567
Email: dgo@esoplaw.com
Web site: http://www.esoplaw.com

Deborah Groban Olson is of counsel to the Bloomfield Hills, Michigan, law firm of Jackier, Gould, Bean, Upfal & Eizelman, P.C., which specializes in business law and transactions. Since 1981, Olson has specialized in employee ownership projects (including ESOPs, deferred compensation plans, stock options, and co-ops) and corporate transactions, representing employee-owned companies, unions, selling owners, and equity compensation plans. She has served as chair of the NCEO's board of directors and as executive director of the Capital Ownership Group (COG).

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Ferguson & Widmayer, P.C.

Warren Widmayer, Larry Ferguson
538 North Division
Ann Arbor, MI 48104
Phone: 734-662-0222
Fax: 734-662-8884
Email: fwpc@fw-pc.com
Web site: http://www.fw-pc.com

Warren and Larry concentrate their Ann Arbor law practice on employee benefit planning, business succession planning, and tax and estate planning, particularly for small- to medium- size businesses. Both have been listed in "The Best Lawyers in America" for several years, and Warren is past chairperson of the Employee Benefits Committee of the the State Bar of Michigan Taxation Section. They approach ESOP operation and ESOP transactions as a team: Larry focuses on the structure and strategy of the transaction, and Warren handles all ESOP technical issues from plan drafting to compliance advice and consulting.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Minnesota

BMO Harris Bank N.A.

Jessica Markkula
50 South Sixth Street
Minneapolis, MN 55402
Phone: 612-904-8594
Email: jessica.markkula@bmo.com
Web site: http://bmoharris.com/vision

BMO Harris Bank provides a broad range of banking products and solutions. These include solutions for everyday banking, financing, and investing, as well as a full suite of integrated commercial and financial advisory services. BMO Harris Bank's commercial banking team provides a combination of sector expertise, local knowledge and mid-market focus throughout the U.S. From structuring a loan to managing cash flow, BMO Harris Bank offers a full range of financial solutions to meet business' unique demands.

Listed under: ESOP Financing and Investment Banking, General ESOP Consulting

Bankers Trust Company

Neil Brozen
701 Fourth Avenue South, #500
Minneapolis, MN 55415
Phone: 612-747-8671
Email: nbrozen@bankerstrust.com
Web site: http://www.btcwealthmanagement.com/institutional/ESOP.html

BTC ESOP Services has provided ESOP trustee services since 1981. We serve as directed or discretionary ongoing trustee for more than 60 ESOPs, have served as transaction trustee for more than 75 transactions, and custodian for more than 300 ESOPs. These clients are in more than 30 states.

Listed under: ESOP Trustee and Fiduciary Services

Bremer Trust, N.A.

Kevin Weise, Laura Langevin, Jess Helvik
225 South 6th Street, Suite 200
Minneapolis, MN 55402
Phone: 612-782-2837
Fax: 651-726-6060
Email: ljlangevin@bremer.com
Web site: https://www.bremer.com

Bremer Trust offers complete retirement plan services including trustee, recordkeeping, administrative and compliance testing to establish and administer ESOPs for organizations of every size. As a leading provider of ESOP and 401k services, we know that each company has different goals. As a full-service provider we offer everything from employee education and participant communication to repurchase forecasts and shareholder transaction services. We work with you to create a solution that meets your objectives. Bremer Trust is also an ESOP. Our first-hand knowledge of the benefits of ESOP participation puts us in a unique position to help our clients establish an effective program. We are committed to providing solutions that are cost-effective and focused on your needs and goals.

Listed under: ESOP Administration and Repurchase Obligation Consulting, ESOP Trustee and Fiduciary Services

Chartwell

Paul J. Halverson, ASA, Steve Nelson, ASA, Greg Fresh, Chris Staloch, ASA, Tim Cleary, Matt Schubring, ASA
33 South Sixth Street, Suite 4750
Minneapolis, MN 55402
Phone: 612-230-3100
Fax: 763-273-2184
Email: paul.halverson@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets, and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

CliftonLarsonAllen LLP

Darren Paumen
818 Second Street South
Waite Park, MN 56387
Phone: 320-203-5830
Fax: 320-253-7696
Email: darren.paumen@cliftonlarsonallen.com
Web site: http://www.cliftonlarsonallen.com

CliftonLarsonAllen LLP (CLA) is a professional service firm that provides assurance, accounting, tax, consulting, and advisory services to organizations and individuals managing business ventures and finance. CLA is industry specialized and focuses on high quality services. Darren is a Manager with CliftonLarsonAllen LLP in Employee Benefit Plans. He specializes in auditing employee benefit plans including defined contribution, defined benefit, and health and welfare plans. Darren has significant experience reporting and consulting on ESOPs. He also consults on matters surrounding ERISA regulations that govern employee benefit plans and manages the annual government reporting for over 300 benefit plans.

Listed under: ESOP Accounting and Liquidity Studies

Dorsey & Whitney LLP

Michael Voves
50 South Sixth Street, Suite 1500
Minneapolis, MN 55402
Phone: 612-343-8266
Email: voves.michael@dorsey.com

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Fredrikson & Byron, P.A.

Debra Linder, Thomas Henke
200 South Sixth Street, Suite 4000
Minneapolis, MN 55402
Phone: 612.492.7000
Fax: 612.492.7077
Email: dlinder@fredlaw.com
Web site: http://www.fredlaw.com/

Fredrikson & Byron's Compensation Planning & Employee Benefits Group works with clients to design, draft, implement and maintain all types of benefit programs. Our experience includes health and welfare programs; flexible benefit/cafeteria plans; executive incentive/nonqualified deferred compensation arrangements; equity incentive/stock option programs; and retirement plans, including defined benefit pension, 401(k), profit sharing, employee stock ownership (ESOPs), 403(b) and 457 plans. Our attorneys think creatively to find a solution that best fits the client's business needs.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Gray Plant Mooty

Stephen Eide
500 IDS Center, 80 South Eighth Street
Minneapolis, MN 55402
Phone: 612-632-3058
Fax: 612-632-4058
Email: stephen.eide@gpmlaw.com
Web site: http://www.gpmlaw.com

Steve and his colleagues in the Gray Plant Mooty Employee Benefits and Executive Compensation Practice Group assist and advise corporations, trustees, administrators, lenders, buyers, and sellers in ESOP transactions, ownership transitions using ESOPs, and all manner of ESOP-related issues and concerns. The group's executive compensation experts represent closely held and public companies with design and compliance of programs that attract and retain top-level personnel, including deferred compensation and performance-based incentive compensation plans.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms

KeyStone Search

Mike Frommelt, Bruce Cooey, Bob Schoenbaum
105 5th Avenue South, Suite 512
Minneapolis, MN 55401
Phone: 612-375-8900
Email: contact@keystonesearch.com
Web site: http://www.keystonesearch.com

KeyStone Search is a retained executive recruiting firm based in Minneapolis, Minnesota. The firm specializes in C-Suite and VP level search, as well as Business Succession planning and search. KeyStone works primarily with privately held businesses, ESOP companies, EOS/Traction companies, healthcare organizations and professionals associations. KeyStone is known for its passion for cultural fit and aligning executive teams around shared core values. KeyStone has deep expertise working with Employee Owned companies. We know how critical culture fit is for an ESOP, especially when hiring a leader from outside the company. Our search process allows us to incorporate our clients' unique cultures and identify executives who are not only talented, but also "fit."

Listed under: General ESOP Consulting

Kovell Advisory Services, LLC

Bob Kovell
1916 Linda Ln
Saint Cloud, MN 56301
Phone: 320-493-2013
Email: bob@KovellAS.com

Kovell Advisory Services, LLC provides Board of Director services to ESOP Companies. Bob has over 40 years of accounting and tax experience with regional and local CPA firms; over 20 years of business appraisal experience; and currently serves on the board of two ESOP Companies. He has been working with ESOP companies for over 18 years, reviewing and analyzing their financial statements, evaluating the appraisal of their stock, and providing strategic planning services. Bob can help your Board achieve its goals. Willing to travel.

Listed under: Independent Board Member

Krieg DeVault LLP

Jude Anne Carluccio
60 South Sixth Street, Suite 2310
Minneapolis, MN 55402
Phone: 612-564-1924
Fax: 317-636-1507
Email: jcarluccio@kdlegal.com
Web site: http://www.kriegdevault.com

Krieg DeVault is a leader in structuring ESOP transactions throughout the United States. Since 1985, Krieg DeVault has developed one of the largest and most sophisticated ESOP practices in the country. Our ESOP attorneys co-authored the "S" corporation ESOP legislation and implemented the first ESOP sponsored by an "S" corporation. Our clients include plan sponsors, trustees, offices and board of directors. Founded in 1870, Krieg DeVault provides clients of all sizes with the highest level of service.

Listed under: ESOP Law Firms

PDP Solutions (People Driven Performance)

Kelly Peterson
124 E. Walnut St. Ste. 110
Mankato, MN 56001
Phone: 612-532-2172
Fax: 612-532-2172
Email: kpeterson@pdpsolutions.com
Web site: http://www.pdpsolutions.com

Power your ESOP with PDP Solutions--your Employee Communications Solutions Partner. PDP (People Driven Performance) provides an internal communications system customized with your news, people, safety messages, and performance metrics. As partners, we work with you to effectively communicate with your employees in order to enhance your culture and engage your entire team to improve performance. All content including video is available on any device with no special hardware required or long term commitments.

Listed under: General ESOP Consulting, Workplace Communications, Software

People Driven Performance

Kelly Peterson
124 East Walnut Street, Suite 110
Mankato, MN 56001
Phone: 866-737-4894
Email: info@pdpsolutions.com
Web site: http://www.pdpsolutions.com

Power your business with PDP... your Employee Communications Solutions Partner. We provide employee facing signage customized with your news, safety messages, and real-time metrics, scheduled for maximum impact using a WYSIWYG editor. All content including video is available on any device with no special hardware required or long term commitments.

Listed under: Workplace Communications, Software

Principal Financial Group

Joel Davis
11100 Wayzata Boulevard, Suite 405
Minnetonka, MN 55305
Phone: 952-543-0980 x338
Fax: 952-543-0981
Email: davis.joel@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Stinson Leonard Street LLP

Jeffrey Cairns, JD, CPA
150 S. 5th Street #2300
Minneapolis, MN 55402
Phone: 612-335-1418
Fax: 612-335-1657
Email: jeff.cairns@stinsonleonard.com
Web site: http://www.stinsonleonard.com

Since 1981, we have been providing clients with consulting and/or legal services involving feasibility, design, drafting of ESOPs and ESOP trusts; IRS determination letters, IRS and Department of Labor plan investigations and voluntary correction programs; fiduciary representation and advice, stock option, phantom stock and restricted stock plan design and implementation; income tax planning.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Value Consulting Group

Patrick Schmidt
401 N. Third Street, Suite 440
Minneapolis, MN 55311
Phone: 612-436-0559
Email: pat@valcongrp.com
Web site: http://www.valcongrp.com

Value Consulting Group provides ESOP appraisals that meet the stringent standards of the Uniform Standards of Professional Appraisal Practice (USPAP), as well as ERISA. The firm's partners and senior staff all hold the Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Verit Advisors

Brooks Myhran
80 South 8th Street, IDS Center - Suite 900
Minneapolis, MN 55402
Phone: 612-766-4055
Email: brooks@verit.com
Web site: http://www.verit.com

Verit Advisors unites sophisticated investment banking capabilities with a client-centric boutique, fluent in ESOPs, debt and equity capital markets, and mergers and acquisitions. Verit's unbiased advice and custom solutions drive successful outcomes while alleviating transaction obstacles. Verit's team has successfully completed hundreds of transactions on a national basis across a multitude of industries. Our team has the breadth, ability, expertise, and independence to design a unique transaction for each situation. Whether new or existing ESOP companies, our clients utilize our portfolio of debt, equity, ESOP, M&A, and finance solutions to best understand strategies to optimize shareholder value over time.

Listed under: ESOP Valuation, General ESOP Consulting

Mississippi

Bryan, Pendleton, Swats & McAllister, LLC (BPSM)

James Hudgins
4500 I-55 N, Highland Village, Suite 266
Jackson, MS 39211
Phone: 601-984-8963
Fax: 601-366-7341
Email: james.hudgins@bpsm.com
Web site: http://www.bpsm.com

Since 1971, Bryan, Pendleton, Swats & McAllister, LLC ("BPS&M") has provided clients with expert advice in the field of employee benefits. Our ESOP Practice Group spans an impressive array of professional credentials (actuaries, attorneys, accountants, etc.). The members of the Practice Group average over 17 years of experience with ESOP plan design, consulting, repurchase liability analysis, recordkeeping, and employee communications. The multidiscipline composition of the Practice Group provides BPS&M with the significant depth of service required to fulfill our clients' needs. Furthermore, as a Wells Fargo Company, BPS&M is uniquely positioned to deliver financial services such as ESOP financing and investment advisory services.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications

Missouri

BMO Harris Bank

Matt Mayer
800 W. 47th Street
Kansas City, MO 64112
Phone: 816-448-6883
Email: matt.mayer@bmo.com

The BMO team based out of the Kansas City office has financed 15+ transactions in the last two years. Matt Mayer covers ESOPs throughout Kansas, Missouri, Oklahoma, and Texas.

Listed under: ESOP Financing and Investment Banking

ButcherJoseph & Co. Investment Bank

Keith Butcher, Joseph Strycharz, Alberto Toribio del Pilar, Jeff Buettner, Garry Karch, Ray Tarasi, Rose Newport
101 S. Hanley, Suite 1450
St. Louis, MO 63105
Phone: 314-558-5116
Email: rose.newport@butcherjoseph.com
Web site: http://www.butcherjoseph.com/

ButcherJoseph&Co. is an investment bank headquartered in St. Louis, Missouri with coverage in Chicago, Washington, D.C., and Charlotte, North Carolina. As a middle market investment bank, ButcherJoseph & Co. provides services in the following areas: business sale or acquisition, strategic advice, debt and equity sourcing, and recapitalization, with a particular expertise in ESOPs. With more than $5 billion in successfully completed ESOP structured transactions, ButcherJoseph & Co. is known as a leader in the ESOP field.

Listed under: ESOP Financing and Investment Banking

Greensfelder, Hemker, & Gale, P.C.

Thomas Mug, Douglas Neville, Daniel Schwartz
10 South Broadway, Suite 2000
St. Louis, MO 63102
Phone: 314-241-9090
Fax: 314-241-3483
Email: thm@greensfelder.com
Web site: http://www.greensfelder.com

The Employee Benefits Practice at Greensfelder provides a full range of legal services involving qualified retirement plans, welfare benefits, and executive compensation programs. A significant part of this practice involves advising companies considering the adoption of an ESOP. The ESOP team designs, drafts, and implements employee stock ownership plans, coordinating such efforts with the client's other advisors, plan administrators, valuation experts, and lenders. The team structures transactions that will meet the long-term goals of the ESOP company. It also represents ESOP trustees, lenders, and selling shareholders. Greensfelder provides ongoing representation of ESOP plan sponsors in maintaining the qualified status of the ESOP.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Polsinelli

Jamie Zveitel Kwiatek
100 S. Fourth Street, Suite 1000
St Louis, MO 63102
Phone: (314) 889-7088
Fax: (314) 622-6788
Email: jkwiatek@polsinelli.com
Web site: http://polsinelli.com

Jamie Zveitel Kwiatek focuses her practice on employee benefits law. She assists clients located throughout the country in plan design, implementation, and operation of employee benefit programs, including qualified and non-qualified plans, welfare benefit plans, cafeteria plans, stock option plans, phantom stock plans, deferred bonus plans and other types of compensation arrangements. Ms. Kwiatek also has significant experience with ESOPs, representing companies establishing ESOPs, lenders making ESOP loans, ESOP trustees, and management employees involved in ESOP buyouts. Ms. Kwiatek has significant experience representing clients on benefit plan matters before the Internal Revenue Service and the Department of Labor.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Polsinelli PC

Michael Conger
900 W. 48th Place, Suite 900
Kansas City, MO 64112
Phone: 816-360-4145
Fax: 816-753-1536
Email: mconger49@gmail.com
Web site: http://www.polsinelli.com

Michael Conger is one of the most-experienced and sought-after ESOP and ERISA attorneys, with more than 40 years of experience. He is listed in Best Lawyers in America 2008-date. Conger has advised clients nationally, regionally and locally on ESOPs, stock options, deferred compensation, and tax matters. Conger offers expertise advising selling shareholders, sponsors, trustees, and committees on ERISA fiduciary responsibilities and all other aspects of ERISA. Conger is also the innovator of ESOF, an alternative plan design to ESOPs. His law firm is a full-service firm with 20 locations nationwide, including St. Louis, Chicago, Denver, Phoenix, New York, Washington, D.C., Dallas, and Atlanta.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Seigfreid Bingham, PC

James Moser
2323 Grand Blvd. Suite 1000
Kansas City, MO 64108
Phone: 816-265-4118
Email: jmoser@sb-kc.com
Web site: http://www.sb-kc.com/

Seigfreid Bingham's provides: counsel on plan design and feasibility; ™ preparation of ESOP plan and trust agreement; assistance with finding financing; preparation of legal opinions for lenders on compliance with applicable laws (including the Internal Revenue Code and ERISA); ™ Obtaining official IRS approval for your ESOP document, including preparing and filing a tax-ruling request with the Internal Revenue Service; IRS and Department of Labor plan investigations and voluntary correction programs and ™ helping you communicate changes and explain ESOP advantages to your employees. In addition to representing companies that sponsor ESOPs, we also represent ESOP trustees and lenders to ESOPs and advise on their fiduciary responsibilities generally.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Workplace Communications, Employee Education, Employee Participation

Stern Brothers Valuation Advisors

John Korschot, Terry Fry
1044 Main Street, Suite 900
Kansas City, MO 64105
Phone: 816-471-0005 or 816-471-6427
Fax: 816-842-2789
Email: korschot@sternbrothersvaluation.com
Web site: http://www.sternbrothersvaluation.com

Stern Brothers was established in 1917 as an investment banking firm. Stern Brothers Valuation Advisors (Stern Brothers) is committed to performing business appraisals of the highest quality. John C. Korschot, CFA, ASA, CBA, CPA/ABV, is the president of Stern Brothers and has been involved in the areas of finance and business appraisal since 1976. Stern Brothers has issued over 1,500 valuation reports performed by six financial analysts since 1985.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

The Great Game of Business, Inc

Steve Baker, Rich Armstrong
2401 E. Sunshine St
Springfield, MO 65804
Phone: 417-831-7706
Fax: 417-831-4260
Email: sbaker@ggob.com
Web site: http://www.greatgame.com

Unleash the entrepreneur inside every employee with The Great Game of Business. An employee-owned company, The Great Game of Business, Inc. provides affordable training and coaching services on the best practices of open-book management and business literacy. We offer publications, products, tools, and sponsor an international conference and recognition program to identify and celebrate exceptional open-book companies. With the Great Game, you can create a business of business people who think, ac,t and feel like owners.

Listed under: Workplace Communications, Employee Education, Employee Participation

Montana

Benefits & Business Law Advisor PLLC

Mark Sletto
306 Stoner Loop, Suite 7
Lakeside, MT 59922
Phone: 651-470-3034
Email: msletto.slettolawfirm@outlook.com

Since 1988, I have worked exclusively as an employee benefits attorney providing legal and consulting services for tax-qualified and non-qualified retirement plans. Approximately 70% of my time is spent working with ESOPs, representing employers, trustees and selling shareholders. I plan and execute transactions, provide goal-based plan design, operational compliance and accounting reviews, IRS/DOL corrections, problem solving, repurchase liability consulting, etc. I am also available to act as an independent board member for ESOP companies where I do not provide legal or consulting services.

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design, Independent Board Member

Holland & Hart LLP

Elizabeth Nedrow
401 North 31st Street, Suite 1500
Billings, MT 59101
Phone: 406-252-2166
Fax: 406-252-1669
Email: enedrow@hollandhart.com
Web site: http://www.hollandhart.com

Holland & Hart encourages every employee to think like an owner, so we feel a kinship to ESOP companies. Together with our clients, the ESOP team at Holland & Hart can create comprehensive ESOP structures to help businesses grow while promoting a culture that truly values employees. And for clients ready to exit an ESOP, our lawyers help with that, too. Holland & Hart LLP delivers integrated legal solutions to regional, national, and international clients of all sizes. Since its inception in 1947, Holland & Hart has grown into a firm of 450 lawyers in 15 offices. We stand apart in our footprint based on the breadth and depth of experience we offer, and our client-driven culture is personalized, responsive, and innovative.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Nebraska

Acclaro Valuation Advisors

Chris E. Best, CPA/ABV, ASA, MCBA, ABAR
14344 Y Street, Suite 102
Omaha, NE 68137
Phone: 402-895-6222
Fax: 402-896-0845
Email: ChrisBest@AcclaroValuation.com
Web site: http://www.AcclaroValuation.com

Acclaro Valuation Advisors, LLC is a full service business appraisal firm specializing in the valuation of closely-held business entities. We assist fiduciaries across the nation by preparing valuations and fairness opinions for initial transactions as well as annual update valuations. Founded in 1999 on the principles of integrity, accredited expertise, quality results and superior service, these best practices remain the cornerstone of the firm's proven valuation process. Our mission is to serve our clients by consistently delivering independent, technically sound, well-researched, and defensible valuation reports every time.

Listed under: ESOP Valuation

McGrath North

Autumn Long
1601 Dodge Street, Suite 3700
Omaha, NE 68102
Phone: 402-633-1422
Fax: 402-952-1822
Email: along@mcgrathnorth.com
Web site: http://www.mcgrathnorth.com

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Law Firms, Equity Compensation Plan Design, Workplace Communications

Nevada

BSI

Edgar Calove, Maycel Livica
4760 S. Fort Apache Road, Suite 100
Las Vegas, NV 89147
Phone: 702 982 7811
Fax: 702 478 9859
Email: edgar.calove@bsiesop.com
Web site: http://www.bsiesop.com

BSI is one of the oldest firms in the ESOP industry and has been administering ESOPs since 1974.

Listed under: ESOP Administration and Repurchase Obligation Consulting

Benefit Capital Companies Inc.

Robert W. Smiley, Jr.
P.O. Box 542
Logandale, NV 89021
Phone: 702-398-3222
Fax: 702-398-3700
Email: rsmiley@benecap.com
Web site: http://www.benecap.com/

Benefit Capital Companies Inc. has offices in Los Angeles, Irvine, Nevada, Hawaii, Dallas, and New York. It specializes in employee and management buyouts using leveraged ESOPs. The firm can structure transactions, assist in obtaining financing, and provide feasibility services, plan design, investment banking, and corporate finance services. Mr. Smiley has written widely on the subject of employee ownership and is a founder of the ESOP Association and a trustee of the Employee Ownership Foundation, and a Lifetime Member of the ESOP Association.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting

New Hampshire

Atlantic Management Company, Inc.

John P. Murphy
Orchard Park, Ste. A12
Portsmouth, NH 03801
Phone: 603-436-8009
Fax: 603-427-0146
Email: jpm@atlantic-mgmt.com
Web site: http://www.atlantic-mgmt.com

Atlantic Management Company Inc. is a leading valuation and financial advisory firm serving the business, legal and financial communities throughout New England from our offices in Portsmouth, New Hampshire. Founded in 1968, the firm's Valuation Group provides business valuations, fairness and solvency opinions, and litigation support for private and public companies. The Ownership Transition Group specializes in mergers and acquisitions, ESOPs, and business succession strategies for privately owned companies and public companies desiring to go private. Our client list includes a broad cross- section of New England's most successful companies, both public and closely held.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

McLane, Graf, Raulerson & Middleton PA

John Bentas, Steven M. Burke
900 Elm Street
Manchester, NH 03101
Phone: 603-628-1306
Fax: 603-625-5650
Email: john.bentas@mclane.com
Web site: http://www.mclane.com

The McLane Law Firm combines legal excellence with creative thinking and superior client service to construct innovative and winning strategies for our clients. Founded in 1919, McLane has four offices throughout Massachusetts and New Hampshire. With 90 attorneys and more than 25 paralegals, our progressive approach has enabled us to work with all types of clients in New England and beyond to deliver solutions that are customized and cost-effective. See more at: http://www.mclane.com/#sthash.deXMpdvO.dpuf

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Plans for Multinationals

Steiker, Greenapple & Croscut, P.C.

Tabitha Croscut
360 Route 101, Suite 1
Bedford, NH 03110
Phone: (215) 508-7709
Email: tcroscut@esoplegal.com
Web site: http://www.esoplegal.com

Steiker, Greenapple & Croscut, P.C. is among the most experienced and widely recognized law firms focusing on ESOPs and other employee-centered succession and compensation strategies. Since 1987, our principals have designed and implemented hundreds of ESOP transactions nationwide. SG&C not only provides legal advice on the implementation of ESOP transactions, but provides ongoing ESOP guidance including: impact of repurchase liability; IRS and DOL compliance; counsel on plan administration, legislative changes, follow-on transactions and sales; and design of deferred and incentive compensation plans.

Listed under: ESOP Law Firms

New Jersey

Archer & Greiner, PC

Mark Kossow
1 Centennial Square
Haddonfield, NJ 08033
Phone: 856-795-2121
Fax: 856-795-0574
Email: mkossow@archerlaw.com
Web site: http://www.archerlaw.com

Archer & Greiner is a full service, regional law firm with a reputation for providing the highest quality, result-driven legal services to corporate and individual clients. One of the largest law firms in the Delaware Valley and among the five largest in New Jersey, Archer & Greiner has served businesses and individuals throughout the region and in an increasing number of other states and jurisdictions for over 85 years. The firm's principal office is located in Haddonfield, New Jersey, a suburb of Philadelphia. Additional offices are located in Philadelphia, Pennsylvania, Princeton, Hackensack, Flemington & Red Bank, New Jersey, Wilmington, Delaware and New York City.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Pilot Hill Advisors LLC

Robert E. Massengill, James F. Higgins, Jr.
55 Union Place, Suite 131
Summit, NJ 07901
Phone: 973-241-4403
Email: rmassengill@pilothilladvisors.com
Web site: http://www.pilothilladvisors.com

Pilot Hill Advisors consults with the owners of privately held companies on employee centric ownership transition strategies. Among the most common used are ESOPs, management buyouts, and combinations of the two. The firm's primary areas of expertise are planning, transaction analysis, raising capital, consulting for mature ESOPs, and transaction execution. Through its national reach and long term industry relationships, Pilot Hill brings the most independent solution to each client's transactions.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, General ESOP Consulting

Steiker, Greenapple & Croscut, P.C.

Steven Greenapple
100 East Hanover Avenue, Suite 404
Cedar Knolls, NJ 07927
Phone: 215-508-5634
Email: sgreenapple@esoplegal.com
Web site: http://www.esoplegal.com

Steiker, Greenapple & Croscut, P.C. is among the most experienced and widely recognized law firms focusing on ESOPs and other employee-centered succession and compensation strategies. Since 1987, our principals have designed and implemented hundreds of ESOP transactions nationwide. SG&C not only provides legal advice on the implementation of ESOP transactions, but provides ongoing ESOP guidance including: impact of repurchase liability; IRS and DOL compliance; counsel on plan administration, legislative changes, follow-on transactions and sales; and design of deferred and incentive compensation plans.

Listed under: ESOP Law Firms

New York

Benefit Concepts Systems, Inc.

Donald Israel, David Weinstock
54 West 39th Street, 5th Floor
New York, NY 10036
Phone: 212-354-4530
Fax: 212-354-5838
Email: disrael@benconsys.com
Web site: http://www.benconsys.com/

BCSI specializes in the design, installation, and administration of ESOPs. David Weinstock, an actuary, and Don Israel, a CPA, and their firm of actuaries and consultants provide feasibility studies, actuarial and liquidity analyses, repurchase liability studies, employee communications, investment banking, and financing for ESOPs. Mr. Israel is a frequent lecturer on ESOPs.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Insurance and Workers' Compensation, ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications

Boylan, Brown, Code, Vigdor & Wilson, LLP

Paul Fusco
2400 Chase Square
Rochester, NY 14604
Phone: 585-232-5300
Fax: 585-232-3528
Email: pfusco@boylanbrown.com
Web site: http://www.boylanbrown.com/

Boylan Brown has provided legal services to clients in ESOP transactions for 20 years. We represent selling owners, corporations, and all types of ESOP trustees and fiduciaries, including inside trustees, independent trustees, and institutional trustees. Our ESOP team performs the legal work necessary to establish and maintain ESOPs ranging in size from $500,000 to $50,000,000. The firm also represents clients in other areas of employee benefits, including the planning and drafting of employee stock option plans and employee stock purchase plans, in addition to programs involving synthetic equity ownership such as phantom stock plans and stock appreciation rights.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Empire Valuation Consultants, Inc.

Terence Griswold, ASA
3255 Brighton Henrietta Town Line Road
Rochester, NY 14623
Phone: 585-475-9260
Fax: 585-475-9380
Web site: http://www.empireval.com/

Empire Valuation Consultants, Inc. specializes in the valuation of closely held securities and businesses. The principals of the firm have over 50 years of combined experience in the valuation business. As senior members of the American Society of Appraisers, all have written and spoken widely on the topic of valuations for ESOPs and other purposes. The firm has offices in New York, New York, and Rochester, New York.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Fox Rothschild LLP

Harvey Katz
100 Park Avenue, 15th Floor
New York, NY 10017
Phone: 212-878-7656
Email: http://hkatz@Foxrothschild.com
Web site: http://www.foxrothschild.com

My 34 year career has included extensive experience in designing, implementing, and terminating ESOPs, including many highly complex ESOP transactions. I also concentrate my practice in IRS and Department of Labor audits of ESOPs and have represented dozens of ESOPs in very difficult situations. The firm is a full service law firm with a very substantial executive compensation practice including experience in a broad array of equity compensation arrangements.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

J.P. Morgan

Eric Zaiman, Christopher Nakamura
270 Park Avenue, 41st floor
New York, NY 10017
Phone: 212-270-5402
Fax: 646-534-2270
Email: eric.s.zaiman@jpmorgan.com
Web site: http://www.jpmorgan.com/cb/esop

J.P. Morgan's ESOP Advisory Group is dedicated to assisting bankers and their privately held clients evaluate the benefits of selling stock to an ESOP as an alternative to an outright sale of stock, a leveraged recapitalization, or an IPO. This group helps make J.P. Morgan more than just a financing source for ESOP transactions; with more than 100 years of collective experience, we can help you structure financing that not only provides strategic & financial benefits to your business, but also aligns with your long-term ownership strategy.

Listed under: ESOP Financing and Investment Banking

Jackson Lewis P.C.

Brian Goldstein
18 Corporate Woods Blvd.
Albany, NY 12211
Phone: 518.434.1300
Fax: 518.427.5956
Email: GoldsteinB@JacksonLewis.com
Web site: http://www.jacksonlewis.com/

Brian P. Goldstein is an Equity Principal in the Albany, NY office of Jackson Lewis P.C. Brian has concentrated his practice for over 25 years in the areas of the design and implementation of employee benefit plans and executive compensation arrangements, related compliance matters and ERISA fiduciary counseling, with a particular focus on ESOPs, equity based compensation arrangements, ESOP transactions by public and private companies, and representing institutional and other ESOP fiduciaries in transactions and compliance matters, including DOL investigations and controversies, and IRS exams. Brian's practice spans from Alaska to Puerto Rico and all across the U.S. Jackson Lewis P.C. is included in the AmLaw 100 and Global 100 rankings of law firms.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Workplace Communications

Morrison Cohen LLP

Brian Snarr
909 Third Avenue
New York, NY 10022
Phone: 212-735-8831
Fax: 212-735-8708
Email: bsnarr@morrisoncohen.com
Web site: http://www.morrisoncohen.com/

Morrison Cohen LLP is a New York City-based international law firm. The firm represents benefits providers, business owners, fiduciaries, employers, venture capital firms, underwriters, and lenders in compensation and employee benefits matters, with an emphasis on equity-based compensation structures, including ESOPs. Mr. Snarr heads the firm's Compensation and Benefits practice.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design, Equity Plans in a Non-U.S. Country

Principal Financial Group

Joseph Marx
5500 Main Street, Suite 304
Williamsville, NY 14221
Phone: 716-631-3255
Fax: 716-631-0365
Email: marx.joseph@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

SRR

Aziz El-Tahch, Managing Director
120 West 45th Street, 28th Floor
New York, NY 10036
Phone: 646-807-4224
Fax: 1-866-430-6183
Email: aeltahch@srr.com
Web site: http://www.srr.com/

Stout Risius Ross (SRR) is a leading financial advisory services firm specializing in business valuation and investment banking. SRR's business valuation practice provides valuations of privately held businesses and business interests for all purposes, including estate tax and regulatory filings, employee stock ownership plans (ESOPs) and ERISA advisory services, fairness opinions and solvency opinions, and shareholder disputes. SRR has provided financial advisory services for more than 300 employee stock ownership plan and other employee benefit plan clients.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Sadis & Goldberg LLC

Steven Etkind
463 Seventh Avenue, 16th floor
New City, NY 10956
Phone: 212-947-3793 ext 12
Fax: 212-947-3796
Email: setkind@sglawyers.com
Web site: http://sglawyers.com

Manhattan law firm having a significant volume of ESOP transactions, representing professional trustees, and those seeking to sell shares to ESOPs. Our firm is one of the smallest law firms in the New York City area that has an active practice with ESOPs; we also provide other types of business succession advice, and represent hundreds of hedge funds, who cumulatively have billions under management, many of which buy and sell interests in businesses. We provide a full range of estate planning. We have represented ESOPs having hundreds of employees, and listed on stock exchanges, but most of our ESOP work involves transactions for smaller companies who are used to retaining law firms our size.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Schatz Brown Glassman LLP

Robert Brown
250 Mill Street, Suite 309-311
Rochester, NY 14614
Phone: 585-512-3414 x 8122
Email: RBrown@esopplus.com
Web site: http://www.esopplus.com/

Rob Brown is a lawyer, fellow in the American College of Employee Benefits Counse,l and co-manager of Schatz Brown Glassman's Rochester, New York, office. For over 30 years, Rob has represented selling owners, corporations, and all types of ESOP trustees and fiduciaries, including inside trustees, independent trustees, and institutional trustees. We perform the legal work necessary to establish and maintain ESOPs and have represented ESOP-owned companies and their ESOPs on transactions ranging in size from $500,000 to over $1.4 billion. We also represent clients in other areas of employee benefits including preparing stock option plans and stock purchase plans, in addition to synthetic equity programs such as phantom stock plans and SARs.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

North Carolina

Chartwell

Matt Keene
13200 Strickland Road, Suite 114334
Raleigh, NC 27613
Phone: 919-615-0402
Email: matt.keene@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets , and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Moore & Van Allen PLLC

Michael Zeller
100 N. Tryon Street, Suite 4700
Charlotte, NC 28202
Phone: 704-331-1064
Fax: 704-378-2064
Email: mikezeller@mvalaw.com
Web site: http://www.mvalaw.com

With over 300 legal professionals, a long history of civic service, and noted national, regional, and local clients, Moore & Van Allen ranks among the Southeast's pre-eminent and fastest growing full-service law firms with an active ESOP practice representing both companies and institutional trustees in connection with the implementation and governance of employee stock ownership plans.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

New England Financial

Maurice Chevalier
1607 Chip Shot Drive
Morehead City, NC 28557
Phone: 252-240-1985
Fax: 252-727-1920
Email: Mochev@centurylink.net

Our firm specializes in working with ESOPs in the area of the repurchase obligation. We offer a no-cost no-obligation repurchase obligation study and have published a booklet, "A Guide to Funding the Repurchase Obligation." This generic publication discusses the basics of how to address financing the repurchase obligation. We are licensed in the financing vehicles we discuss. We have developed strategic relationships with other ESOP providers and companies with the ability and expertise to assist ESOP companies. Further, we have developed processes and methods designed to best assist any ESOP -S Corporation, C Corporation, leveraged - in forming their repurchase obligation plan. We work nationwide.

Listed under: ESOP Administration and Repurchase Obligation Consulting

North Dakota

Core Corporation

Thomas Mohagen, Rodger Mohagen, Bart McIlonie, Steve Zeithamer, Scott Sanders
1531 32nd Ave S, Ste 102
Fargo, ND 58103
Phone: (701) 461-8500
Fax: (701) 293-0630
Email: info@corefargo.com
Web site: http://www.corefargo.com

Core Corporation has vast experience with income and estate tax planning, financial accounting, ESOP formation feasibility, ESOP implementation, senior and subordinated debt structuring, complex ESOP administration requirements and ongoing plan governance. Core assists clients in making informed decisions with feasibility of sponsoring an ESOP, structuring and implementing a cost beneficial ESOP transaction, and formulating post ESOP implementation business and compensation plans. Core is directly involved in each step of the ESOP process, from feasibility and plan design to mature ESOP recapitalizations, including services related to the design and execution of executive compensation, the feasibility of merger and acquisitions opportunities and DOL and IRS examinations.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Plan Design, Workplace Communications, Independent Board Member

Ohio

ComStock Advisors, Inc.

Lori Wilhelmy, AM, Richard Schlueter, Nickolas Sypniewski, Robert Hartoin
36 E. 7th Street Ste. 2400
Cincinnati, OH 45202
Phone: 513-327-2171
Fax: 513-327-2177
Email: lwilhelmy@comstockadvisors.com
Web site: http://www.comstockadvisors.com

ComStock Advisors is a premier national financial advisory firm that delivers expert, objective, and defensible analyses and opinions. Business owners and their advisors choose us when they need to measure, enhance, preserve, and transfer the value of their business interests. Working closely with boards of directors, family offices, management, trustees, and other advisors, we develop an in-depth understanding of both the financial considerations and the underlying business drivers of each business. We then address each client's requirements by leveraging our expertise/experience in ESOPs & employee benefits; estate, gift & tax; litigation services; corporate transactions; financial reporting; and trust special asset services.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Crowe Horwath LLP

Pete Shuler, Lori Stuart
10 W. Broad Street, Suite 1700
Columbus, OH 43215
Phone: 614-469-0001
Fax: 614-365-2222
Email: lori.stuart@crowehorwath.com
Web site: http://www.crowehorwath.com/

Crowe Horwath LLP is one of the nation's largest accounting and consulting firms. We have extensive expertise in ESOP administration, providing a full complement of plan and participant level services for more than 500 ESOPs nationwide. These services include recordkeeping, compliance testing, Form 5500 preparation, benefit plan auditing, repurchase liability studies, and general consulting. From your first contact to your last question, you will find your ESOP team to be knowledgeable, accessible, professional, and flexible.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

GBQ Consulting LLC

Brian Bornino
230 West Street, 7th Floor
Columbus, OH 43215
Phone: 614-947-5212
Email: bbornino@gbq.com
Web site: http://gbq.com/services/business-valuation-2/

Brian D. Bornino, CPA/ABV, CFA, CBA, is the director of valuation services and national practice leader for GBQ Consulting, a 20-person valuation and financial advisory practice with offices in Ohio, Pennsylvania, New York, and Indiana. Brian has been involved in over 2,000 valuation engagements during the course of his career, including over 500 ESOP-related assignments. GBQ's valuation practice specializes in ESOP formations, valuations, and consulting, as well as valuations for various other reasons including corporate and shareholder planning, transaction advisory, and various others. GBQ's professionals are active within The ESOP Association and the NCEO, and serve as frequent speakers and authors on valuation, transaction, and ESOP-related issues.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting

Lazear Capital Partners

Ted Lape, Bruce Lazear
401 N Front Street, Suite 350
Columbus, OH 43215
Phone: 614-668-5128
Email: tl@lazearcapital.com
Web site: http://www.lazearcapital.com

Our firm is an investment bank specializing in ESOPs. Our services include the feasibility study, ESOP design and structuring, financing, and leading all aspects of the ESOP formation. Our partners are experienced professionals from large firms who have completed hundreds of transactions and do all of the work themselves. Our philosophy is to understand your needs and design a solution around them rather than selling a product that may or may not fit your needs. Aside from ESOPs, we specialize in M&A and capital raises for solid, growing middle market companies as well as companies experiencing financing difficulties.

Listed under: ESOP Financing and Investment Banking

Libby Perszyk Kathman Holdings

Maura Schilling, Dennis Geiger
19 Garfield Place
Cincinnati, OH 45202
Phone: 513-241-4091
Fax: 513-864-3536
Email: maura_schilling@lpk.com
Web site: http://www.lpk.com

Libby Perszyk Kathman is the world's largest employee-owned international brand design agency. Our international portfolio attracts some of the best and brightest creative minds in the world.

Listed under: General ESOP Consulting, Workplace Communications, Employee Participation, Software

Ohio Employee Ownership Center

Bill McIntyre, Karen Thomas, Steve Clem
309 Franklin Hall, Kent State University
Kent, OH 44242
Phone: 330-672-3028
Fax: 330-672-4063
Email: bmcinty2@kent.edu
Web site: http://www.kent.edu/oeoc/

The Ohio Employee Ownership Center (OEOC) is a non-profit, university-based program established in 1987 that provides (1) general consulting for firms considering ESOPs, (2) organizational assessment and development services for ESOP companies, (3) employee involvement training for participatory ESOP companies, (4) business literacy and financial training for rank-and-file employee- owners, and (5) "front line leader" training for team leaders and supervisors who supervise employee-owners in a participatory setting. The OEOC has pioneered "1042 rollover" cooperatives for owners selling small businesses to employees. The OEOC works outside the state of Ohio on a fee- for- service basis. Rates are reasonable.

Listed under: General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

Schatz Brown Glassman LLP

Tim Jochim
4200 Regent Street, Suite 200
Columbus, OH 43219
Phone: 614-344-7603
Fax: 614-344-7605
Email: tjochim@esopplus.com
Web site: http://www.esopplus.com

Tim Jochim is a recognized national authority on business succession and employee stock ownership plans (ESOPs). He is a trusted adviser to clients on general corporate and business matters. His expertise has been recognized by Chambers USA and Martindale-Hubbell. Tim is the author of one of the first books on ESOPs and of numerous articles on business succession and ESOPs. He has also been an adjunct professor of business policy at The Ohio State University and of corporate finance at the Capitol University School of Law.

Listed under: ESOP Law Firms, General ESOP Consulting

Tucker Ellis LLP

Scott Stitt
175 S. Third St. Ste. 520
Columbus, OH 43215
Phone: 614-358-9304
Fax: 614-358-9712
Email: scott.stitt@tuckerellis.com
Web site: http://www.tuckerellis.com

Law firm with offices in Ohio, California, Texas and Colorado, with significant depth in ESOPs and executive compensation - formation, termination, transactions, and ongoing maintenance and special issues. We also serve as special litigation counsel in audit and litigation situations, and have handled a wide variety of matters in numerous jurisdictions - including Ohio, New York, Illinois, California, Indiana, Missouri, Virginia, Pennsylvania, West Virginia, and others.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Oregon

Business Transition Advisors, Inc.

Fred Thomas, Roy Farmer, Dan Zugell, Kayla Adams, Andrew Shapiro, Kevin Hanson
2130 N. Kilpatrick, #17178
Portland, OR 97217
Phone: 855-ESOP BTA
Fax: 855- ESOP BTA
Email: fthomas@bta.us.com
Web site: http://www.businesstransitionadvisors.com/

Business Transition Advisors (BTA) assists owners of closely held businesses in the business succession planning process. Our collective business experience with hundreds of clients provides a unique perspective to address personal liquidity opportunities that may include a stock or asset sale, employee stock ownership plan (ESOP), recapitalization, estate and gift or other transfers of ownership. We advise business owners on ownership and management succession as well as exit strategies to ensure a smooth and effective transition to a new ownership and management structure.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Workplace Communications

Chartwell

Nick Braun, Olivia Pieschel
601 SW Second Avenue, Suite 1900
Portland, OR 97204
Phone: 503-416-4420
Email: nick.braun@chartwellfa.com
Web site: http://chartwellfa.com/

Chartwell provides comprehensive financial advisory solutions to employee-owned companies throughout the US. We represent companies, shareholders, and fiduciaries in transaction, valuations, and specialized services designed to optimize ownership and corporate capital structure. Valuations, fairness options, structuring & feasibility, mergers & acquisitions, equity compensation, capital markets, and sustainability.

Listed under: ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Columbia Financial Advisors, Inc.

Donna Walker, CFA, FASA, Kathryn Aschwald, CFA, ASA, Arlene Ashcraft, CFA, ASA, Donny Springer, ASA
650 Morgan Building, 720 SW Washington Street
Portland, OR 97205
Phone: 503-222-0562
Fax: 503-222-1380
Email: djwalker@cfai.com
Web site: http://www.cfai.com

Columbia Financial Advisors, Inc. (CFAI) is an appraisal and financial advisory firm. The firm's ESOP specialists are fully accredited and combined have 100 years of appraisal experience. Our ESOP appraisal and financial advisory services include ESOP feasibility; equity allocation and securities design; appraisal of various classes of securities; prohibited transaction valuations; fairness opinions; acquisition/disposition of securities/companies; litigation support; and annual ESOP appraisals.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Jones & Roth, P.C.

Evan Dickens
300 SW Columbia Street, Suite 201
Bend, OR 97702
Phone: 541-382-3590
Email: edickens@jrcpa.com
Web site: http://www.jrcpa.com/

Jones & Roth is a leading firm in the retirement plan audit space, with over 70 plans audited and a specialty expertise in audits of ESOP plans. Jones & Roth provides a high-quality audit with responsive service for an extremely competitive fee. Our ESOP audit experience includes plans as small as 110 participants, and as large as 14,000, including leveraged and non-leveraged plans. We're able to travel anywhere in the US to provide our audit services. Please contact us for a no-obligation fee proposal.

Listed under: ESOP Accounting and Liquidity Studies

Pagano Appraisal Group, LLC

Mark Pagano
P.O. Box 22679
Portland, OR 97269
Phone: 503-513-0000
Fax: 503-353-1685
Email: mpagano@teleport.com

Pagano Appraisal Group, LLC specializes in valuing privately held business interests for ESOPs and other purposes. Principal Mark Pagano has over 30 years of experience appraising closely held companies. He is a Chartered Financial Analyst (CFA), an Accredited Senior Appraiser (ASA) with the American Society of Appraisers and a past member of The ESOP Association's Valuation Advisory Committee. Each appraisal prepared by Pagano Appraisal Group is tailored to the circumstances of the specific engagement. The reports are thorough and well documented, yet easy for an ESOP fiduciary to follow and understand. References are available upon request from clients who can attest to the consistent quality of the work product and the reasonableness of the fees.

Listed under: ESOP Valuation

Talbert Financial Services, Inc.

Laurie Wambaugh
2034 NE 213th Ave
Portland, OR 97024
Phone: 503.310.8090
Fax: 954-566-3795
Email: talbertfinancial1@comcast.net
Web site: http://www.talbertfinancialservicesinc.com

Since 1962, Mr. Talbert has provided extensive consulting services to both public and private corporations in the area of qualified plans and was one of the early pioneers of the leveraged ESOP concept, having established his first client ESOP in 1966. He has written and lectured extensively on the subject at the university level as well as for several bar associations and other professional organizations, and is listed in Who's Who in Executives and Professionals. The firm's client list is extensive, ranging from South Florida to Alaska.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies, Workplace Communications

Pennsylvania

Alliance Bernstein

Charles Lynch, Jr., Chuck
1735 Market Street, Suite 3800
Philadelphia, PA 19103
Phone: 215-430-5620
Email: charles.lynch@bernstein.com
Web site: https://www.bernstein.com

Since 1967, Bernstein has focused squarely on research and investment management. As a financial advisor and discretionary money manager, we manage more than $470 billion for private clients and institutions, serving them with the highest level of fiduciary responsibility. The foundation of our approach to wealth management is rigorous and thoughtful planning. We work in concert with our clients and their advisors to find solutions to the most difficult challenges: practical strategies for building and preserving wealth; sophisticated financial modeling to help make well-informed decisions; and goal-based planning to keep from being sidetracked by market volatility.

Listed under: ESOP Investment and 1042 Rollover Advice, ESOP Trustee and Fiduciary Services, Equity Compensation Brokerage Services, Financial Advice for Employees with Equity Compensation

Artisan Value Advisors, LLC

Glenn Spinello, Ryan Hurst
1317 Sleepy Hollow Road
York, PA 17403
Phone: 717.818.1708
Email: glenn@artisanva.com
Web site: http://artisanva.com/

Artisan is an independent and specialized business valuation and value advisory firm. We focus on ESOPs and have performed over 150 such engagements. In addition to ongoing ESOP valuations, we assist with implementation and we provide fairness opinions.

Listed under: ESOP Valuation, General ESOP Consulting

ESOP Economics, Inc.

Judy Kornfeld, Tina DiCroce, Ashleigh Newlin
1608 Walnut Street, Suite 1501
Philadelphia, PA 19103
Phone: 215-606-3600
Email: info@esopeconomics.com
Web site: http://www.esopeconomics.com

ESOP Economics, Inc. specializes in ESOP repurchase obligation studies, consulting, and software. Founded in 1993, the firm has worked with hundreds of ESOP companies of all sizes and stages and in a broad range of industries to help them forecast and plan for their repurchase obligations. In addition to repurchase obligation studies and consulting. ESOP Economics offers its proprietary Telescope™ software to ESOP companies who want to do their own forecasting.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, Software

First Bankers Trust Services, Inc.

Merri Ash
1500 Market St, 12th Floor, East Tower
Philadelphia, PA 19102
Phone: 610-521-1616, 610-308-1886
Email: merri.ash@fbtservices.com
Web site: http://www.fbtservices.com

First Bankers Trust Services, Inc., providing trust services since 1956, offers a comprehensive range of trustee services including ESOP, 401(k), custodial, and estate planning services. As a well recognized, institutional provider of specialized fiduciary and trustee services for ERISA retirement plans and their sponsors, we have a specialized, nationally recognized expertise in employee stock ownership plans. Our highly skilled, dedicated team of industry professionals allows First Bankers to provide the highest quality fiduciary services designed to meet the complex and rigorous requirements of both the Department of Labor and the Internal Revenue Service.

Listed under: ESOP Trustee and Fiduciary Services, Independent Board Member

Grossman Yanak & Ford LLP

Robert Grossman, Melissa Bizyak
Three Gateway Center, Suite 1800
Pittsburgh, PA 15222
Phone: 412-338-9300
Fax: 412-338-9305
Email: grossman@gyf.com
Web site: http://www.gyf.com/

Grossman Yanak & Ford LLP provides assurance and advisory, tax planning and compliance, business valuation, and ERP solutions services. Our valuation professionals have extensive experience with ESOP plans, providing a wide range of services to companies and their advisors. Our expertise includes: assessment of alternatives; performance of feasibility study; transaction mechanics and plan structure; operational issues; repurchase obligation liability considerations; valuation requirements; and coordination with attorneys, lenders and other advisors.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Valuation for Equity Compensation Companies

KFMR Katz Ferraro McMurtry, PC

David Pieton
223 Fourth Avenue, Suite 300
Pittsburgh, PA 15222
Phone: 412-471-3210
Email: dpieton@kfmr.com
Web site: http://www.kfmr.com

KFMR is a full-service accounting firm with valuation group of dedicated professionals holding various valuation credentials. KFMR also has as an investment banking subsidiary where we regularly bring companies to market/sell-side representation. Combining our accounting firm experience together with the related valuation, investment banking, and buy-side due diligence enables us to provide comprehensive services to the ESOP community.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Accounting, Equity Compensation Brokerage Services, Valuation for Equity Compensation Companies, Independent Board Member

Kleinbard Bell & Brecker LLP

Mary Beth H. Gray
One Liberty Place, 46th Floor, 1650 Market Street
Philadelphia, PA 19103
Phone: 215-568-2000
Fax: 215-568-0140
Email: mbgray@kleinbard.com
Web site: http://www.kleinbard.com

Kleinbard Bell & Brecker LLP is a general practice corporate firm, with expertise in mergers and acquisitions and corporate finance, including the corporate, tax and fiduciary issues relating to employee stock ownership plans.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Kreischer Miller

Brian Sharkey, Mario Vicari, Larry Silver, Roman Leshak
100 Witmer Road, Suite 350
Horsham, PA 19044
Phone: 215-441-4600
Email: bsharkey@kmco.com
Web site: http://www.kmco.com/specialty-areas/esops/

Kreischer Miller has deep experience in the accounting, tax, and regulatory complexities of ESOPs, including leveraged plans, share allocation, and the valuation process. Our core services include: assessment of whether an ESOP is right for your company; plan design, structure, and set up; plan valuation; compliance with Section 409(p), DOL, and ERISA requirements; analysis of tax benefits; evaluation of liquidity alternatives; redemption planning; estate planning; compliance assistance for the selling shareholder; company and ESOP plan audits and tax compliance; coordination with other professional advisors to the ESOP.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Accounting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Plan Management Corp.

Elena Thomas, Lisa Klevence, Chris Salica
44 West Lancaster Avenue
Ardmore, PA 19003
Phone: 888-678-8729
Fax: 610-642-6135
Email: info@optiontrax.com
Web site: http://www.planmanagementcorp.com

Plan Management Corp (PMC) provides full- service administration of stock option incentive plans and the market's most intuitive, comprehensive self-administration software, OptionTrax®, a web-based software application. PMC is distinguished by both its software capability and unparalleled customer service; our experts have 40 years of experience working with small to mid-size companies, especially private and pre-IPO stage. And post IPO, there is no need for a platform or data switch with OptionTrax. Capabilities: Full administration, reporting, ASC 718/FAS compliance, participant portal, and more. OptionTrax integrates with our InvestmenTrax® software for full featured shareholder and securities management, cap table, and record keeping.

Listed under: Equity Compensation Accounting, Equity Compensation Administration, Equity Compensation Plan Design, Valuation for Equity Compensation Companies, Software, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals

Prairie Capital Advisors

Cecilia Loftus
100 N 18th Street, Suite 300
Philadelphia, PA 19103
Phone: 215-246-0269
Email: cloftus@prairiecap.com
Web site: http://www.prairiecap.com/

Prairie Capital Advisors, Inc. provides investment banking, ESOP advisory, and valuation services to support growth and ownership transition strategies of middle-market companies. Since 1996, we have helped hundreds of companies structure, value, and sustain their ESOP. We take pride in our well-earned reputation of providing independent guidance, industry expertise, and outstanding results to our clients nationwide.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Praxis Consulting Group, Inc.

Ginny Vanderslice, Alex Moss, Linshuang Lu, Kathleen McInerney Kane, Nancie Zane, Matt Hancock
9 A/B West Highland Avenue
Philadelphia, PA 19118
Phone: 215-753-0303
Fax: 215-753-0305
Email: ginny@praxisCG.com, alex@praxisCG.com, Linshuang@praxisCG.com
Web site: http://www.praxisCG.com/

Praxis Consulting Group helps employee-owned companies develop leaders, plan for the future, and build high-performance ownership cultures for long-term sustainability. Our services include leadership development, coaching, executive assessment, succession planning, governance, strategic planning, ESOP communications and committee development, and employee engagement and participation.

Listed under: General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

SES Advisors

James Steiker
555 City Avenue, Suite 910
Bala Cynwyd, PA 19004
Phone: 215-508-5643
Email: jsteiker@sesadvisors.com
Web site: http://www.sesadvisors.com/

We are legal, financia,l and administrative professionals focused on employee ownership, business succession, and capital strategies. Since 1987, we have helped clients determine if ESOPs or other forms of equity may play a beneficial role in their companies. For businesses across the nation, we manage the entire process from designing the plan, to obtaining necessary financing, to providing ESOP plan administration. Legal services are provided by our affiliated law firm, Steiker, Greenapple & Croscut, P.C.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Law Firms, ESOP Financing and Investment Banking, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Independent Board Member

Steven R. Fischer

Steven Fischer
112 Clydesdale Circle
Eagleville, PA 19403
Phone: 610-275-2879
Fax: 610-275-2879
Email: srfesop@aol.com

I am a retired ESOP legal and financial professional with almost 35 years experience advising and guiding ESOP companies. My background also includes owning and managing a variety of businesses. I currently serve on the boards of directors of three ESOP companies in a variety of industries. I also provide general consulting services to ESOP companies.

Listed under: General ESOP Consulting, Independent Board Member

Stevens & Lee/Griffin

Edward Renenger, Mark Russell
111 North 6th Street
Reading, PA 19601
Phone: 610-478-2238
Fax: 610-371-8503
Email: ecr@stevenslee.com
Web site: http://www.stevenslee.com/services/esop/

Ed Renenger and Mark Russell help companies navigate the complexities of ESOPs. As a lawyer, Ed advises owners on how to sell their companies through an ESOP and on other ESOP-related transactions, and advises ESOP trustees on fiduciary obligations. As an investment banker, Mark helps companies determine the feasibility of an ESOP and what structure, whether ESOP or not, is the right vehicle for stakeholders to accomplish their goals. Stevens & Lee/Griffin is a professional services platform consisting of Stevens & Lee, one of the 200 largest law firms in the nation, and Griffin Financial Group, a FINRA-licensed investment bank. The firm's multidisciplinary platform and focus on understanding our clients' businesses and the industries in which they compete set us apart from other firms.

Listed under: ESOP Law Firms, ESOP Financing and Investment Banking, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Trout, Ebersole & Groff LLP

Nicole Cradic
1705 Oregon Pike
Lancaster, PA 17601
Phone: 717-569-2900
Fax: 717-569-0141
Email: ncradic@troutcpa.com
Web site: http://www.troutcpa.com

Trout, Ebersole & Groff LLP is a full service certified public accounting firm founded in 1929. TEG provides audit, tax and other assurance services for ESOP companies and their ESOP plans. The firm specializes in valuations of ESOP company stock. Our breadth of experience with ESOP companies and plans sets us apart from other traditional accounting firms.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Valuation

Value Management Inc.

Edward Wilusz, Susan Wilusz, Andrew Wilusz
2370 York Rd, E2
Jamison, PA 18929
Phone: 215-343-0500
Fax: 215-343-0501
Email: eaw@valuemanagementinc.com
Web site: http://www.valuemanagementinc.com

VMI is a consulting firm specializing in business valuations prepared for Employee Stock Ownership Plans. VMI professionals have valued the stock of some ESOP companies for more than 25 years. Members of our team keep current with changing laws and court cases affecting ESOP valuations. We also actively participate in ESOP-related organizations.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Tennessee

BPS&M a Wells Fargo Company

John Stone
5301 Virginia Way, Suite 400
Brentwood, TN 37027
Phone: 615-665-5342
Fax: 615-665-1650
Email: John.Stone@bpsm.com
Web site: http://www.bpsm.com

Listed under: ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Plan Design, Equity Plans for Multinationals

Benefit Resources, Inc

Beverly Allen, Anne Sutton
P O Box 382488
Germantown, TN 38183-2488
Phone: 901-737-3448
Fax: 901-737-3889
Email: ballen@ben-res.com
Web site: http://www.ben-res.com/

Specialists in design, implementation and administration of ESOPs and KSOPs, Benefit Resources (BRI) works together with business owners and managers to provide maximum retirement benefits on a cost effective basis. We partner with outstanding professionals, such as attorneys, trustees and appraisers, coordinating your access to the necessary disciplines that will keep your plan in compliance and best serve your company's objectives. Beverly Allen, CPA,CEBS,CFP and Anne Sutton, CPA,CFP,CEBS lead the professional staff of the 100% employee-owned company with over 80 years of combined ESOP experience. BRI is committed to building retirement security one step at a time, beginning with the selection and design or restructure of the benefit program that best fits your business circumstances.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Evolve Bank & Trust

Michael New, Kenneth Lenoir, Doug Kelso
1000 Ridgeway Loop Road, Suite 320
Memphis, TN 38120
Phone: 901-624-5500
Email: mnew@getevolved.com
Web site: http://www.getevolved.com

Evolve Bank & Trust services ESOPs in a variety of fiduciary capacities including transactional and ongoing trustee appointments. We pride ourselves on developing and maintaining a personal relationship with each of our ESOP clients. This allows us to identify and address their unique and specific needs, and enables us to provide them with the necessary fiduciary protection. To assist us with our duties as an ESOP fiduciary, we have fostered relationships with numerous ESOP professionals across the country. This gives us the flexibility to handpick local and trusted professional service companies that best suit the needs of each individual client, regardless of their market or location.

Listed under: ESOP Trustee and Fiduciary Services, General ESOP Consulting

Gerrish McCreary Smith

John S. Seabold
P. O. Box 242120
Memphis, TN 38124
Phone: 901-767-0900
Fax: 901-684-2339
Email: jseabold@gerrish.com
Web site: http://www.gerrish.com

John Seabold is an attorney with Gerrish and McCreary, a law firm and a consulting firm that primarily offers legal and consulting services to nationwide clients in the financial services industry as well as other businesses. Mr. Seabold concentrates in the areas of ESOPs, employee benefits, executive compensation, taxation, mergers and acquisitions, capital planning, real estate, and general corporate law. He often lectures on these subjects. Mr. Seabold has a law degree and an LLM in taxation.

Listed under: ESOP Law Firms, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Parker Business Consulting & Accounting PC

Robert Parker, Bob
10265 Kingston Pike, Suite A
Knoxville, TN 37922
Phone: 8654702122
Fax: 8654702120
Email: bparker@parkerbusinessconsulting.com
Web site: http://www.parkerbusinessconsulting.com

PBCA offers business valuation services for ESOP, Estate, Gift, and Acquisition/Merger purposes. Our firm also offers business transition consulting that can help you identify and execute the proper exit strategy. PBCA offers tax, accounting, and consulting services that support company and owners in the successful operations of their business.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

SES Advisors

Tina Fisher
P.O. Box 25578
Chattanooga, TN 37422
Phone: 215-508-7717
Email: tfisher@sesadvisors.com
Web site: http://www.sesadvisors.com/

We are legal, financial, and administrative professionals focused on employee ownership, business succession, and capital strategies. Since 1987, we have helped clients determine if ESOPs or other forms of equity may play a beneficial role in their companies. For businesses across the nation, we manage the entire process from designing the plan, to obtaining necessary financing, to providing ESOP plan administration. Legal services are provided by our affiliated law firm, Steiker, Greenapple & Croscut, P.C.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Independent Board Member

Southard Financial, LLC

Dave Harris, Doug Southard, Mark Orndorff, Matthew Jakes
5050 Poplar Avenue, Suite 1925
Memphis, TN 38157
Phone: 901-761-7500
Fax: 901-761-6045
Email: dave@southardfinancial.com
Web site: https://www.southardfinancial.com

Southard Financial, LLC is a business appraisal and transaction advisory firm founded in 1987. Southard Financial provides valuations of corporations, partnerships, and financial institutions for ESOPs, gift and estate taxes, litigation support, intangible assets, and mergers and acquisitions. Other services include fairness opinions, feasibility studies, and transaction advisory services (for owner transition, restructuring, recapitalization, etc.). We currently provide annual ESOP valuation opinions for about 130 companies and financial institutions throughout the country.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Woodall Group, LLC

Gregg Woodall, Ben Woodall
200 Prosperity Place
Knoxville, TN 37923
Phone: 865-694-3475
Fax: 865-694-3474
Email: gwoodall@woodallgroup.com
Web site: http://www.woodallgroup.com

Our team is comprised of experienced professionals with expertise in structuring initial ESOP transactions in addition to providing on-going appraisal services to ESOP clients. We have successfully established an ESOP for our own government services company in 1999 and ultimately sold the company to a publicly traded company benefiting all employees. We are competent, qualified and passionate about helping clients realize their hard earned reward through an exit strategy that brings them significant value and long lasting positive results.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting

Texas

Benefit Capital SouthWest, Inc.

Kenneth Winslow
10000 N. Central Expressway, Suite 400
Dallas, TX 75231
Phone: 214-991-ESOP
Fax: 214-991-3775
Email: ESOPbiz@aol.com

BCSW, Inc. provides a full range of ESOP investment banking and financial advisory services, including plan analysis, transaction structure and implementation, post-transaction advisory, and repurchase liability solutions. Mr. Winslow, formerly head of the ESOP Financing Unit at Chemical Bank in New York, is also a member of the ESOP Association and a regular speaker on ESOPs.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, ESOP Valuation, General ESOP Consulting, Equity Compensation Plan Design, Valuation for Equity Compensation Companies

Dykema Cox Smith

Joshua Sutin, Mary M. Potter
112 East Pecan Street, Ste. 1800
San Antonio, TX 78205
Phone: 210-554-5309
Fax: 210-226-8395
Email: jsutin@dykema.com
Web site: http://www.dykema.com/

Representation of companies or trustees in formation of ESOPs, transactions, plan terminations, financing arrangements, and unusual issues. We draft plan documents; advise on 1042 transactions, S corporation issues (including 409(p) and valuation issues; advise fiduciaries; and have negotiated corrections of plan document and operational errors, including a 409(p) non-allocation event.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Emerson Rickstrew CPA, PLLC

Emerson Rickstrew
5927 Crescent Lane
Colleyville, TX 76034
Phone: 806-683-4324
Fax: 817-656-1228
Email: emerson@rickstrewcpa.com
Web site: http://www.rickstrewcpa.com

I have significant experience serving as a transactional and continuing trustee for ESOPs. I have also worked on several problem- solving projects for existing ESOPs including DOL issues, unfunded contributions resolution, and fraud detection and correction. I work with attorneys, valuation experts and third party administration firms to enact sound, compliant ESOPs.

Listed under: ESOP Trustee and Fiduciary Services, General ESOP Consulting

Gardere Wynne Sewell LLP

Michael Abbott
1000 Louisiana, Ste. 3400
Houston, TX 77096
Phone: 713-276-5571
Fax: 713-276-6571
Email: mabbott@gardere.com
Web site: http://www.gardere.com

I am an employee benefits partner at Gardere Wynne Sewell LLP who advises clients on general employee benefits, ESOPs, and executive compensation matters. My ESOP-based clients are companies, trustees, and selling shareholders. Gardere is a general civil practice law firm with approximately 230 lawyers engaged in most areas of civil practice plus white collar crime with offices in Houston, Dallas, Austin, and Mexico City. We are involved in international transactions.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Larry R. Cook & Associates

Larry Cook
13231 Champion Forest Drive, Suite 201
Houston, TX 77381
Phone: 281-893-2255
Fax: 281-893-4386
Email: larry@lcook.com
Web site: http://www.lcook.com

We pride ourselves on our experience, our accessibility, our integrity, our depth of skills, and our partnership approach. Our accredited appraisers are thought leaders in business valuation and decision consulting. From buy/sell agreements to ESOPs to estate and gift tax, our team has decades of experience in all types of valuation. Valuation is as much an art as a science; not all valuators are created equally.Experience and creativity are incredibly important. Our experience across industries and valuation scenarios allows us to understand situations and variables that may not be obvious to less experienced appraisers, so with Larry R Cook & Associates, PC you can be assured that your valuation will be well-reasoned and justifiable.

Listed under: ESOP Financing and Investment Banking, ESOP Valuation, General ESOP Consulting

Lubbock National Bank

Christopher Robinson, Bob Roten
4006 82nd Street
Lubbock, TX 79423
Phone: 806-792-1000
Email: trust@lubbocknational.com
Web site: https://www.lubbocknational.com/

Lubbock National Bank is multi-office, regional provider of ESOP trustee and fiduciary services. LNB serves as independent trustee for ESOPs across the country.

Listed under: ESOP Trustee and Fiduciary Services

McDermott Will & Emery

Allison Wilkerson, Erin Turley
2501 North Harwood Street Suite 1900
Dallas, TX 75201
Phone: 214-295-8010
Email: Awilkerson@mwe.com
Web site: http://www.mwe.com/

McDermott Will & Emery (MWE) is a large, diversified international law firm of over 1,000 attorneys, representing a wide range of public and private enterprises. Erin Turley and Allison Wilkerson are both partners at MWE (Dallas) and focus their practice on employee benefits, including compliance and regulatory work relating to qualified plans, nonqualified plans, executive and deferred compensation arrangements, and welfare benefit plans. Erin and Allison also have extensive ESOP experience, focusing on the design and implementation of ESOP transactions and providing ongoing legal counsel to ESOP owned companies. Each has extensive experience in a multitude of ESOP transaction structures, including leveraged buyouts, mergers, acquisitions, and private equity transactions.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Principal Financial Group

Owen Schmidt
6500 West Freeway, Suite 555
Fort Worth, TX 76016
Phone: 817-731-5506
Email: schmidt.owen@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Strategic Investment Counsel Corporation

Colin Henderson, Linda J. Henderson
9405 Mercer Drive
Dallas, TX 75228
Phone: 214-328-2400
Fax: 214-328-3233
Email: chenderson@strinco.com
Web site: http://www.strinco.com

Strategic Investment Counsel Corporation (Strinco) is an independent investment management firm providing portfolio management services to small-to-middle market businesses and their owners. Our primary focus is the development and management of ERISA tax-exempt retirement plans, including employee stock ownership plans. We pride ourselves on our attention to detail, our business acumen, our knowledge of financial markets, and our exceptional client service. Through consistent successes Strinco has earned a national reputation for quality.

Listed under: ESOP Investment and 1042 Rollover Advice, ESOP Trustee and Fiduciary Services, General ESOP Consulting

Wilkins Finston Friedman Law Group LLP

Jay Friedman
1777 NE Loop 410, Ste. 600
San Antonio, TX 78217
Phone: 210-702-3954
Fax: 210-519-2762
Email: jfriedman@wifilawgroup.com
Web site: http://www.wifilawgroup.com

Our Firm is an ERISA boutique providing services exclusive to the employee plans/exempt organization area, including extensive work in the area of executive compensation, including equity and phantom equity forms of compensation. We are a Firm of 8 attorneys all with decades of global, national and regional experience in all aspects of ERISA work. My specialty is implementation of leveraged ESOP transactions. I have represented both the independent fiduciaries in those transactions and on other occasions the Company sponsoring the ESOP. Our Firm also assists ESOP sponsors in operational issues of ongoing ESOPs, frequently assisting in tax qualification maintenance of the ESOPs.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

Virginia

Blue Ridge ESOP Associates, Inc.

Thomas Roback Jr., CEP, QKA, Chad Guzinski, Marie Sherlock
154 Hansen Road, Suite 102
Charlottesville, VA 22911
Phone: 434-979-5500 x166 and x164
Fax: 434-979-7667
Email: troback@blueridgeesop.com or cguzinski@blueridgeesop.com
Web site: http://www.blueridgeesop.com/

Blue Ridge ESOP Associates was founded in 1988 to provide high quality, technically proficient, independent administration and recordkeeping services for employee benefit plans. We developed a specialized expertise in serving the unique needs of companies that sponsor Employee Stock Ownership Plans. We service clients nationwide with as few as 15 employees to over 25,000 employees. Blue Ridge ESOP Associates is the ONLY firm that provides ESOP administration services as the primary focus of our business, helping provide the highest-quality service to our clients. Blue Ridge has developed ESOPConnection, an online tool that can be integrated with your company's website or intranet or can stand on its own at a unique web address.

Listed under: ESOP Administration and Repurchase Obligation Consulting, Workplace Communications

Corporate Capital Resources, LLC

Michael A. Coffey, Lisa J. Tilley
P.O. Box 12025
Roanoke, VA 24011
Phone: 540-345-4190 or 800-345-4190
Fax: 540-345-8774
Email: lisa_tilley@ccrva.com
Web site: http://www.ccrva.com/

Corporate Capital Resources, LLC is an independent consulting group supporting closely held corporations and their shareholders confronting the challenges of business succession in an increasingly complex tax and legal environment. Corporate Capital Resources brings to its clientele experts with decades of experience who help to quickly define the goals of transition for all interested parties and how to best implement a coordinated strategy to meet the ascertained goals. We specialize in all aspects of consulting for those considering the implementation of an employee stock ownership plan and those that already sponsor an ESOP. A short conversation with us could be the difference between a good decision and a truly outstanding decision.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Plan Design, Workplace Communications

ESOP Services, Inc.

Ronald J. Gilbert
251 Albevanna Lane
Scottsville, VA 24590
Phone: 434-286-3130
Fax: 434-286-3815
Email: esop@esopservices.com
Web site: http://www.esopservices.com/

Ronald J. Gilbert began his career working with Louis Kelso, "father" of the ESOP. Ron is President and Co-Founder of ESOP Services, Inc. ("ESI"). For over 30 years, ESI has specialized in structuring U.S. and international ESOP transactions, and providing feasibility studies. Ron serves on the boards of four ESOP companies, and on The ESOP Association's Board of Governors and Legislative Committee, and is a former NCEO board member. He is co- author and co-editor of Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation, the most comprehensive work on the subject, published by the Beyster Institute. He speaks frequently in the U.S. and internationally.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Financing and Investment Banking, ESOP Investment and 1042 Rollover Advice, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Equity Plans in a Non-U.S. Country, Equity Plans for Multinationals, Independent Board Member

Gentry Locke Attorneys

W. William "Bill" Gust
P.O. Box 40013
Roanoke, VA 24022
Phone: 540-983-9305
Fax: 540-983-9400
Email: gust@gentrylocke.com
Web site: http://www.gentrylocke.com/

W. William "Bill" Gust is part of a team of 50 lawyers at Gentry Locke focused on helping the business owner succeed. He understands that employee-owned businesses have unique challenges and opportunities. From the design and implementation of ESOPs, KSOPS, deferred compensation plans, or representation before the IRS and Department of Labor on ERISA matters, his goal is to provide the highest quality and most cost-efficient legal representation.

Listed under: ESOP Law Firms, Equity Compensation Law Firms

HCI - EBS, Inc.

David Anderson
424 Graves Mill Road, #300
Lynchburg, VA 24502
Phone: 800-872-4695
Fax: 434-845-4724
Email: danderson@hci-ebs.com
Web site: http://www.hci-ebs.com

Employee Benefits Services is an employee owned (ESOP) company that has served the defined contribution plan market since 1981. We have extensive experience in 401(k) plans that includes daily valuation, balance forward, trustee directed accounts, and participant directed accounts. Our professional administrators can effectively administer both standalone ESOP and 401(k) plans and KSOP plans. Our staff includes benefits consultants, CPAs, QPAs, and QKAs.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting

Hirschler Fleischer, PC

Andrew M. Lohmann
P.O. Box 500
Richmond, VA 23218
Phone: 804-771-9572
Fax: 804-644-0957
Email: alohmann@hf-law.com
Web site: http://www.hf-law.com

Hirschler Fleischer is a full-service firm engaged in a diverse and sophisticated legal practice. Hirschler Fleischer attorneys serve corporate, governmental, nonprofit, and individual clients throughout the US from its headquarters in Richmond, Virginia and offices in Fredericksburg, Virginia. Mr. Lohmann has advised companies in establishing and administering ESOPs, selling shareholders in sales to ESOPs, lenders in funding ESOP transactions, and trustees in their fiduciary capacities. The firm has been awarded M&A firm of the year for the years 2013 and 2014 by M&A Advisors.

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Kaufman & Canoles, P.C.

Christopher L. McLean, Richard C. Mapp, III
1600 Tysons Blvd, Suite 800, Office 862
McLean, VA 22102
Phone: (757) 624-3171
Fax: (888) 360-9092
Email: clmclean@kaufcan.com
Web site: http://www.kaufcan.com/

Christopher is a part of Kaufman & Canoles' ESOPs & Employee Benefits Group where he advises clients on a broad range of issues relating to ESOPs and corporate ownership succession transactions. His practice involves the design, implementation, maintenance and compliance of ESOPs as well as a variety of nonqualified executive compensation plans. He has represented ESOP Trustees in initial stock purchase, second stage, and sale transactions of successful ESOP companies. He has advised ESOP Sponsors in the management of mature ESOPs including evaluating repurchase obligation options, resolving administrative issues, counseling on acquisitions, and coordinating and designing executive compensation plans complimentary to ESOPs.

Listed under: ESOP Law Firms, Equity Compensation Law Firms, Equity Compensation Plan Design

Kaufman & Canoles, PC

Richard C. Mapp, III
150 W. Main Street, Suite 2100
Norfolk, VA 23510
Phone: (757) 624-3285
Fax: (888) 360-9092
Email: rcmapp@kaufcan.com
Web site: http://www.kaufmanandcanoles.com/

Richard C. Mapp, III, president, has structured and closed more than $300 million in ESOP transactions. Mr. Mapp regularly consults with selling shareholders, management, lenders, and financial and tax advisors with respect to buyout transactions and stock based incentives for privately owned businesses. His team has extensive experience designing deals and programs in a complex, interdisciplinary environment involving ERISA, executive compensation, income tax, and corporate finance and securities law. Mr. Mapp is a regional officer and national committee member in The ESOP Association, and is chairman of the Employee Benefits Practice Group at Kaufman & Canoles, P.C., a Virginia business law firm headquartered in Norfolk, Virginia.

Listed under: ESOP Law Firms, ESOP Investment and 1042 Rollover Advice, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design, Workplace Communications

Lenhart Pettit PC

Jennifer Shirkey, Jeffrey Lenhart
90 North Main Street, Suite 201
Harrisonburg, VA 22802
Phone: 540-437-3100
Fax: 540-437-3101
Email: jes@lplaw.com
Web site: http://www.lplaw.com

Our attorneys have decades of experience assisting clients with their ESOP and other equity compensation needs. Ranging from small to large services firms and manufacturers located around the country, our ESOP clients are diverse. Our attorneys include tax, ERISA, business, and litigation specialists providing the full range of legal services required to establish, maintain, and (when necessary) unwind equity-based plans. Several of our attorneys have direct experience providing third party administration services to ESOPs. Our firm focuses on providing responsive and practical advice to closely held entities and their owners.

Listed under: ESOP Law Firms, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Law Firms, Equity Compensation Plan Design

Matheson Financial Advisors

Colvin Matheson, David Cohen
1313 Dolley Madison Boulevard, Suite 305
McLean, VA 22101
Phone: 703-760-9120
Email: cmatheson@mathesonadvisors.com
Web site: http://www.mathesonadvisors.com

Matheson Financial Advisors is a corporate finance advisory and investment banking firm providing a broad range of services including business valuations, ownership transition planning, mergers and acquisitions consulting, and other advisory services for architecture, engineering, construction, and environmental consulting firms, as well as government contractors.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Northwestern Mutual Financial Network

Bob Bye
7208 Hollyberry Road
Roanoke, VA 24018
Phone: 540-777-5025
Fax: 540-777-5035
Email: bob.bye@nm.com
Web site: http://www.bob-bye.com

I have a nationwide practice working with ESOP Companies designing Executive Benefit Plans for the management team and establishing funding strategies for Repurchase Liability. Based on client assumptions to project liabilities and risk tolerance of the company, the client develops a plan to fund a percentage of the future liability, utilizing a combination of cash instruments, conservative COLI on large account balance holders, and client selected investments. ESOP Repurchase Liability is not unlike Retirement Plan Liability - it just makes good business sense to build reserves offsetting the liability. There is no fee for a meeting, so give me a call to discuss these issues.

Listed under: ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Equity Compensation Administration, Equity Compensation Brokerage Services, Equity Compensation Plan Design, Financial Advice for Employees with Equity Compensation

PBMares, LLP

Anna Hunter, Theresa Couch, Betty Kellas
701 Town Center Drive, Suite 900
Newport News, VA 23606
Phone: 757-873-1587 extension 6388
Email: ahunter@pbmares.com
Web site: http://www.pbmares.com/services/third-party-administration/

PBMares, LLP provides third-party administration services, retirement plan consulting, and administration services to businesses throughout Virginia.

Listed under: ESOP Administration and Repurchase Obligation Consulting

Principal Financial Group

Rebecca Hoffman
896 King William Drive
Charlottesville, VA 22901
Phone: 434-975-3787
Fax: 434-964-0842
Email: hoffman.rebecca@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting

Stout Risius Ross, Inc.

Mark Fournier
8180 Greensboro Drive, Suite 600
McLean, VA 22102
Phone: 703-848-4946
Fax: 866-808-7621
Email: mfournier@srr.com
Web site: http://www.srr.com

I specialize in employee stock ownership plans including ESOP security formation; transaction analysis; determination of transaction fairness and adequate consideration; and annual valuation updates. In addition, I have extensive experince valuing companies for 409A purposes and valuing equity compensation for SFAS 123R purposes.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

The McLean Valuation Services Group

Andy Smith
7918 Jones Branch Drive, Suite 750
McLean, VA 22102
Phone: 703-827-0233
Email: asmith@mcleanllc.com
Web site: http://www.mcleanllc.com

As a core competency and complement to The McLean Group's M&A practice, The McLean Valuation Services Group provides business valuation services, such as valuing businesses for equity incentive plans, including formal ESOPs and various types of phantom equity plans. We also perform fairness opinions in addition to financial security valuations and intangible asset valuations, for a variety of transaction, financial reporting, and tax purposes. Our national practice is headquartered in the Washington, DC region with an additional office in Austin, TX. Our team is comprised of CPAs and credentialed valuation professionals with core experience in the defense & government services, franchising, healthcare, technology, and other industries.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies, Independent Board Member

Washington

Business Advisory Services, Inc.

Jack B. Sparks, Steve Horsman, Lindon Greene
1325 Fourth Avenue, Suite 1000
Seattle, WA 98101
Phone: 206-223-5400
Fax: 206-292-8363
Email: appraisers@businessadvisory.com
Web site: http://www.businessadvisory.com

Business Advisory Services, Inc. specializes in the valuation of closely held businesses. We provide ESOP feasibility analyses, ESOP valuations, fairness opinions, and ESOP advisory services. We have over 50 years of combined experience and the most widely recognized appraisal certifications.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

Corporate Advisory Associates, Inc.

T.S. Tony Leung, Christopher D. Cortese
1325 Fourth Ave, Ste 1000
Seattle, WA 98101
Phone: 206-382-9898
Fax: 206-382-0355
Email: tsl@caaval.com

Corporate Advisory Associates, Inc. (CAA) is a Seattle-based valuation firm. We are a specialized independent professional firm dedicated to business valuations and related financial advice. The principals of CAA have been providing stock valuation services to Northwest businesses since 1978. With experience from over 2,000 valuation assignments, we bring technical expertise, financial insight, and credible valuation advice that are crucial for ESOP trustees to fulfill their fiduciary duties.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Moss Adams Advisory Services

Dennis H. Locke, Wayne Fjeld
999 Third Avenue, Suite 2800
Seattle, WA 98104
Phone: 206-302-6522
Fax: 206-622-9975
Email: dennisl@mossadams.com, wayne.fjeld@mossadams.com
Web site: http://www.mossadams.com

Moss Adams Advisory Service is a full-service national valuation and financial consulting firm providing supportable and timely valuation counsel and consulting services. The company specializes in the areas of ESOPs, merger, acquisition, and divestment services; financial feasibility, financing, ad valorem, estate and gift tax, insurance, property records, and litigation support. Asset valuations include all tangible and intangible assets.

Listed under: ESOP Valuation, Valuation for Equity Compensation Companies

Wisconsin

ESI

Scott Miller, Sandy Paavola, Craig Olinger, ToniLynne Kildow
355 Austin Circle
Delafield, WI 53018
Phone: 262-646-6490
Fax: 262-646-6499
Email: esi@esi-enterprise.com
Web site: http://www.esi-enterprise.com

Enterprise Services, Inc. is a nationally recognized firm dedicated to serving the valuation requirements of ESOP companies. Having served more than 600 clients nationwide, our experience with ESOPs spans a wide range of industries with both large and small closely held companies. Our executive officers have practical hands-on experience and can share their expertise, insight, and extensive knowledge of ESOPs with our clients.

Listed under: ESOP Valuation, General ESOP Consulting, Valuation for Equity Compensation Companies

ESOP Partners LLC

Aaron Juckett, Mike Young
3701 East Evergreen Drive, Suite 600
Appleton, WI 54913
Phone: 920-659-6000
Fax: 866-337-1095
Email: MYoung@ESOPPartners.com
Web site: http://www.ESOPPartners.com/

ESOP Partners is an ESOP consulting and administration firm. Our unique 360° business model utilizes a custom-built proprietary administration system and integrates ESOP consulting and administration, helping maximize the potential and long-term success of your ESOP throughout the ESOP lifecycle. Our services include: ESOP administration; repurchase liability studies; and feasibility and transaction services. We also provide services for distribution policies, corporate governance and fiduciary consulting services, employee culture and communications, executive compensation and incentive planning, and audit assistance Learn more about our proactive approach and our team by contacting us at: Main: 920-659-6000; Mike Young direct: 920-659-6003; MYoung@ESOPPartners.com; www.ESOPPartners.com

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Employee Education, Employee Participation

Principal Financial Group

John Prodoehl
100 West Lawrence Street, Suite 501
Appleton, WI 54911
Phone: 920-882-4616
Fax: 920-882-9659
Email: prohoehl.john@principal.com
Web site: http://www.principal.com

The Principal Financial Group(R) is a leader in offering businesses, individuals, and institutional clients a wide range of financial products and services to help them achieve their financial goals. The Principal(R) provides ESOP clients with full-service consulting, actuarial, administration, and recordkeeping services through our consultative approach, commitment to the industry, and proactive, personalized service model.

Listed under: ESOP Accounting and Liquidity Studies, ESOP Administration and Repurchase Obligation Consulting, General ESOP Consulting, Workplace Communications, Employee Participation

Professional Fiduciary Services LLC

Mickey Maier
1841 N Riverwalk Way
Milwaukee, WI 53212
Phone: 262-627-0366
Email: maier@professional-fiduciary.com

Professional Fiduciary Services acts as an independent fiduciary and trustee on a transactional and/or ongoing basis. Mickey Maier also acts as a director for a number of ESOP companies. We also provide governance consulting for ESOP companies.

Listed under: ESOP Trustee and Fiduciary Services, General ESOP Consulting, Independent Board Member

Non-U.S.

Korea Securities Finance Corporation

ESOP KSFC
10, Gukjegeumyung-ro 8-gil, Yeongdeungpo-gu
SEOUL, 07330
South Korea
Phone: 82-2-6908-8401
Fax: 82-2-3770-8789
Email: ksfc08@ksfc.co.kr
Web site: http://www.ceso.or.kr

Established in 1955 to support the securities industry, KSFC is the only securities finance company in Korea and provides various financial services such as securities-backed loans and investor deposit management to financial investment companies. As the sole custodian of ESOP shares, KSFC helps the Korean ESOP system to take root and develop by providing the funds needed to acquire ESOP shares, offering education and counselling on employee stock ownership association (ESOA) establishment and operation, and safely managing ESOP shares acquired by ESOA members.

Listed under: Employee Education