How ESOP Companies Handle the<br>Repurchase Obligation

Every closely held company with an ESOP has a legal obligation to offer to buy back stock distributed to ESOP participants; this is called the "repurchase obligation." This publication combines practical discussions with research in exploring the repurchase obligation and how it can be planned for and dealt with.

Contents

Preface
The 1999 NCEO Survey on How ESOP Companies Are Handling the Repurchase Obligation
An ESOP Repurchase Obligation Case Study
Understanding the ESOP Repurchase Obligation
Funding ESOP Repurchase Obligations with Life Insurance

NCEO, 2005. 3rd ed. 88 pp. (7" x 9 1/2"), softcover.

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