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ESOP Business Valuation
ESOP Business Valuation is a free guide to books and publications which focus on business valuation
for employee stock ownership plan purposes.
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Each resource listed below includes the name of the source or publisher and a link to its site, a
description of the resource and its primary features, and notes any information that can be viewed
free online.
For more information on books and publications which focus on business appraisal and related topics,
see Business Valuation Books and Publications.
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ESOP Valuation
National Center for Employee Ownership
Publication brings together the best articles published by the National Center For Employee Ownership
on valuing a company for employee stock ownership plan purposes. Selected articles included in this text
are available free online at http://www.nceo.org/main/articlelist.php.
Valuing ESOP Shares
The ESOP Association
Booklet discusses major issues to be addressed in valuing a company's stock for employee stock ownership
plan purposes, and the consensus of opinion to the extent it exists with regard to these issues.
Report on Valuation Considerations
For Leveraged ESOPs
The ESOP Association
Publication addresses the impact of a leveraged employee stock ownership plan on a company's balance sheet
and income statement. Topics covered include adjustments for retirement benefits, income tax, and interest
expense, the impact of the leveraged ESOP debt on valuation methods, and the effect of dividends utilized
to repay the ESOP debt.
Guide to ESOP Valuation and Financial
Advisory Services
Willamette Management Associates
Topics covered include structuring an ESOP transaction, ESOP valuation issues, the role of the independent
financial advisor, and valuation and financial opinion reports. Detailed table of contents is available
free online.
Financial
Valuation of Employee Stock Ownership Plan Shares
Cook, Wiley, 2005
Publication provides a detailed explanation of the employee stock ownership plan process and the steps
necessary to comply with Department of Labor and IRS regulations from both a structural and valuation
standpoint. Table of contents, index, and searchable text are available free online.
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