Inštitut za ekonomsko demokracijo
ESOP history: A quick overview

ESOP history: A quick overview

Author: Elena Galevska In a nutshell, the employee share ownership plan (ESOP) is a leveraged buyout mechanism that leads to employee ownership. Given that the employees of the company are the only group of people who have a natural self-interest in the long-term...
Notes on Valuation in ESOP Transactions

Notes on Valuation in ESOP Transactions

Author: David Ellerman A valuation of shares for an ESOP is quite different from a valuation for a sale to some outside third party. When a valuation is done for the purposes of setting up an ESOP (e.g., a net-asset valuation), the seller should not think this is what...