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What are the R's of ESOPs?

Webinars October 8, 2026 9:30 am PT

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Continuing Education Credit Offered For Live Session Only: Generic, ASPPA, CPE

Webinar Details

In this session we will review what the repurchase obligation is and the tools available for how it can be managed. We will walk through various options available to a Company as well as within the Plan itself, what the financial statement and cash flow impacts are from those options, and provide clarity on what drives overall sustainability. Attendees will also gain a clearer understanding of compliance considerations that arise during these decisions. This session is designed to give board members, CEOs, and CFOs practical guidance they can apply to the decision making process.

Learning Objectives

1. Understand what the repurchase obligation is and that it can be managed.

2. Understand what each of the “R’s” are and how they impact the financial statements.

3. Understand how the “R’s” can be utilized to create a sustainable ESOP.

Webinar Slides

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Webinar Replay

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Presenters

Barbara M. Clough

Barbara Clough is a Vice President at Blue Ridge Associates. Barbara has a deep understanding of the complexities involved in ESOP administration, her technical expertise includes navigating tricky administration and compliance issues. As an ERISA expert, she ensures adherence to Code Section compliance and provides strategic guidance to clients on plan design, legal matters, and IRS & DOL inquiries.

Accolades include: past Chairwoman of the Administration Advisory Committee, frequent speaker, author, Executive Committee member of the ESOP Association’s Public Policy Council and Vice President of Advocacy for the ESOP Association’s New England Chapter.

Markus Dahl

Markus Dahl is an audit manager for Eide Bailly based out of their Fargo, ND office and has been working with employee owned companies since 2017. While he geeks out on the technical US GAAP accounting for leveraged ESOPs, stock appreciation rights, stock warrants, business combinations, and noncontrolling interests, he also advises on pre- and post- transaction implementation and the overall sustainability of Company-wide strategies for providing participant benefits.

Markus graduated with a B.S. in Accounting and Finance with a minor in Fraud Investigation from North Dakota State University and has his CPA license.

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Presenters

Barbara M. Clough

Markus Dahl

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