This report covers the major findings of the NCEO's 2017 ESOP Repurchase Obligation Survey. It includes an extensive appendix with separate tables for each survey item. Each table in the appendix includes breakdowns by age of ESOP, ESOP ownership percentage, loan status, S versus C corporation status, and revenue.
Handling the repurchase obligation is an important aspect of ESOP planning and administration. To provide the ESOP community with context for how companies approach their repurchase obligation, the NCEO conducted a survey of ESOP companies in summer 2017. The 382 respondents described their distribution practices, diversification policies, confidence about their ability to meet their obligations, and other issues regarding repurchase obligation.