Valuation Purposes

ESOP: An Employee Stock Ownership Plan (ESOP) is an employee benefit plan that allows employees of a company to own stock in their employer. ESOP’s were created as part of the Employee Retirement and Income Security Act of 1974 (ERISA). There are approximately 11,000 ESOPs in place in the U.S. with about 93%, or about 10,200, utilized by privately-held companies.

ESOP's must have business valuations done annually for record keeping purposes as well as every time the ESOP buys or sells stock. To do a business valuation for an ESOP, an appraiser must be well-versed in both: a.) government compliance requirements for ESOP valuations; and, b.) the impacts on value of differing ESOP structures and financing.

Hogue Business Valuations LLC has performed nearly 1,000 valuations for ESOP purposes since 1982.



  

Buy-Sell Agreements | ESOP | Estate & Gift Tax | Fairness Opinions | Options Issuance
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  Hogue Business Valuations LLC

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