Results of the NCEO 2017 Repurchase Obligation Survey

The only source of data on what ESOP companies do to predict and manage their obligation to repurchase shares from former ESOP participants is the NCEO’s survey, and this article shares some highlights from the most recent round.  While the survey itself covers a broad range of issues related to repurchase obligation, this article focuses on three areas: projecting the repurchase obligation, ESOP contributions as a percentage of payroll, and the total value of the ESOP relative to payroll.  Projecting Repurchase Obligation  Respondents in the NCEO’s recent survey on the practices, policies, and perceptions of the repurchase obligation put much weight on planning ahead