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 ...
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Resources
Employee Aggregation Rules: Leased Employees
Fourth and Final Article in the Series
Key Takeaways
The controlled group and affiliated service group rules focus on whether multiple organizations must be treated as one employer. The leased employee rules ask a different question: can a ...
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Employee Aggregation Rules: Affiliated Service Groups
Third in a Series
Key Takeaways
A controlled group analysis does not always end the aggregation inquiry. Even when the ownership percentages are not high enough to create a controlled group, businesses may still have to be aggregated if they ...
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Employee Aggregation Rules: Controlled Groups
Second in a Series
Key Takeaways
Controlled group issues often arise in situations that look ordinary from a business perspective: an owner has more than one company, a family owns interests across multiple entities, a holding company owns ...
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The Aggregation of Employers and Employees: What You Don’t Know Can Hurt You
First in a Series
Key Takeaways
Employee benefit plans are not always tested one company at a time. For business owners with more than one entity, family ownership interests, related service arrangements, or workers supplied by another ...
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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 ...
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Confused by the terminology? Check our Glossary of Terms