ESOP Articles

• Potential S Corp Payroll Tax
• ESOP Advantages in Succession Planning
• ESOPs in 2028
• The ESOP: An Introduction for Business Valuators (Part 1)
• The ESOP: An Introduction for Business Valuators (Part 2)
• The ESOP: An Introduction for Business Valuators (Part 3)
• Marketability Issues in the Valuation of ESOPs
• New Opportunities for ESOPs – Subchapter S Corporations
• Employee Stock Ownership Plans (MHEDA_Magazine)

Court Case Reviews

• Valuation Issues in ESOP Court Cases: Donovan v. Cunningham
• Valuation Issues in ESOP Court Cases: Hines v. Schlimgen
• Valuation Issues in ESOP Court Cases: Eyler v. Commissioner
• Valuation Issues in ESOP Court Cases: Delta Star v. Patton