Is an independent appraisal required if there is no ESOP stock contribution or benefit distribution in a given year?
The law requires that ESOP shares be valued at least annually.
Link to this FAQ Topic: ESOP Valuation
Frequently Asked Questions
Employee Ownership FAQs
Common questions about employee stock ownership plans (ESOPs), employee ownership trusts (EOTs), and other forms of employee ownership, from the basics to technical topics.
This FAQ is written primarily for business owners, managers, and advisors involved in setting up or running an employee ownership plan. If you're an employee at an ESOP company looking to understand your own benefits and rights, see our articles on Working at an ESOP Company and The Rights of ESOP Participants.
