Repurchase obligation is a known issue for most ESOP companies. Simply understanding the potential future liability is only the first part of the challenge. That takes some form of data analysis and examining ESOP mechanics and alternatives. The more ...
[Read more] about Repurchase Obligation Planning Is Not a One-Time Exercise
About Kevin Long
What the DOL’s 2026 Enforcement Shift Means for ESOP Companies
ESOPs are off the national enforcement priority list, and new guidance points toward a more predictable, misconduct-focused approach. Here's what changed, and what hasn't.
If you've ever held back from an ESOP because you'd heard they invite ...
[Read more] about What the DOL’s 2026 Enforcement Shift Means for ESOP Companies
The Strategic Advantage (and Compliance Risks) of S Corporation ESOPs
Employee stock ownership plans (ESOPs) have long been a powerful planning tool. For S corporations, they offer unique tax benefits — and unique pitfalls.
If you're a closely held S corporation evaluating a succession plan, shareholder liquidity ...
[Read more] about The Strategic Advantage (and Compliance Risks) of S Corporation ESOPs
Form 5500: The Role of the Accountant and the Audit Report
What is an accountant's role in your annual return/report (Form 5500)? Conventional wisdom says that accountants or auditors have an integral role to play in the preparation of the annual report for employee benefit plans, from both a financial and a ...
[Read more] about Form 5500: The Role of the Accountant and the Audit Report
New Continuing Education Course for CPAs: ESOPs – What to Say When a Client Asks
CalCPA has a new virtual course with CPE credit designed specifically for CPAs: ESOPs - What to Say When a Client Asks. CPAs play a critical role in guiding corporate clients through complex financial situations, including those related to succession ...
[Read more] about New Continuing Education Course for CPAs: ESOPs – What to Say When a Client Asks
Corporate Governance for Private ESOP Companies
Retirement plans are the principal institutional shareholders in the stock markets. These institutional investors believe that sound corporate governance is a key ingredient in successful companies. To maximize their returns, they look for companies ...
[Read more] about Corporate Governance for Private ESOP Companies