Is It Too Risky Not to Be in an ESOP?

Reporters and skeptics often ask us "isn't it too risky to be in an ESOP?" After all, they say, you could lose your job and your retirement. It's an understandable concern, but the real question should be "Is It Too Risky Not to Be in an ESOP?"

Job posting: Events Assistant

The National Center for Employee Ownership (NCEO) is hiring an events assistant to provide administrative support for the NCEO events team on a variety of projects including but not limited to speaker and sponsors management, webinars, offsite events, and general department and office support.

Proud of Your Employee Ownership Plan? Let Other People Know

People often ask me why, if employee ownership is such a good idea, more people don't do it. There are a lot of reasons, but the main one is that most business owners don't know much (or anything) about it, and what they do know is often wrong.

Redeeming vs. Recirculating ESOP Shares

One of the most interesting issues in employee stock ownership plan (ESOP) repurchase obligation planning and funding is whether shares should be recirculated in the ESOP or redeemed by the corporation.

Safe Harbor 401(k) Contributions Made to an ESOP

The concept of the safe harbor 401(k) plan design is to avoid the need to perform the special nondiscrimination testing applicable to 401(k) plans. Such tests are known as the average deferral percentage (ADP) test and the average contribution percentage (ACP) test.

Section 409(p) Testing

This article combines a set of essays written from 2012 to 2016 on Section 409(p), the rules that seek to prevent S corporation ESOPs from being used as abusive tax shelters.

Setting Up an ESOP? Tell Them What Is in It for You

Last weekend, I had the privilege of listening to one of my favorite ESOP people, Roger Ryberg of Windings, Inc., talk about the ESOP at his company at a conference of the Business Enterprise Institute.