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There are over 12,000 ESOPs in the United States. Unless their stock is publicly traded, there is a Federal requirement that their stock be valued every year by a qualified, independent appraiser. This is a fertile field for repeat engagements for business appraisers.
Program Agenda
Tax affecting earnings for S Corporation ESOPs
Valuing a minority block not owned by the ESOP
Conflicting cases for terminated ESOPs
Advice to trustees under different market conditions
Control Premiums
Discounts for lack of marketability
How much concentration/diversification should there be in a retirement plan that includes an ESOP
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