Inštitut za ekonomsko demokracijo
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...