Insights
ESOPs and The Proposed Regulations for Adequate Consideration in ESOP Transactions
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Advisory
ESOP Valuation Services
Marcum provides independent valuations in connection with transactions involving stock to be acquired by Employee Stock Ownership Plans (“ESOP”).
We also provide fairness opinions in connection with such transactions, annual ESOP update valuations, valuations for ESOP stock redemptions, and plan terminations. We have more than 20 years of experience in providing such opinions and communicating our conclusions to all parties involved through our comprehensive written reports and our oral presentations to trustees, company counsel, and company auditors.
Some of the factors that are specific to the valuation of stock held by an ESOP Trust are as follows:
- The price that the ESOP trustee pays for the stock must represent “adequate consideration.”
- The appraisers must be independent and qualified.
- Premiums and discounts should be applied based on the facts and circumstances of the stock held by the plan.
- There are specific share price reporting requirements.
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