Our 2023 ESOP Repurchase Obligation Survey is now collecting responses! Take the survey here. Results will be available in spring 2023, and survey respondents receive a 75% discount on the full report.

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 conducts periodic surveys of ESOP companies. The survey asks about companies' distribution practices, diversification policies, confidence about their ability to meet their obligations, and other issues regarding the repurchase obligation. Preview the full survey questionnaire here.

The 2017 Repurchase Obligation Survey report is available for purchase on this page. The report covers the major findings of the NCEO's 2017 ESOP Repurchase Obligation Survey, which received 382 responses in summer 2017. 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.