ESOP Business Valuation
ESOP Business Valuation is a resource guide to publications which focus on business
valuation for employee stock ownership plan purposes.
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Each entry below includes
the source organization and a link to its website, a description of the resource and its
primary features, and indicates any information that is accessible free online.
For a comprehensive listing of books, publications, and other resources which focus on
business appraisal, intangible asset appraisal, and related financial and economic topics,
see Business Valuation Books and Publications.
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ESOP
Valuation
National Center for Employee Ownership
This text 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/esops/esop_articles.html.
Valuing ESOP Shares
The ESOP Association
Produced by The Association's Valuation Advisory Committee, this publication discusses
all the major issues to be resolved in the valuation process, specifying where a consensus
of opinion does or does not exist.
Report on Valuation
Considerations For Leveraged ESOPs
The ESOP Association
Publication addresses how a leveraged employee stock ownership plan affects the company's
balance sheet and income statement. Topics include compensation adjustment for retirement
benefits, income tax and interest adjustments, the treatment of ESOP debt in valuation
methods and upon plan termination, and the effect of dividends used to pay ESOP debt.
Guide to ESOP Valuation and
Financial Advisory Services
Willamette Management Associates
Edited by Robert F. Reilly and Robert P. Schweihs, managing directors at Willamette Management
Associates, this publication explores and resolves many practical issues currently facing
business appraisers and other professionals within the ESOP community. Detailed table
of contents available free online.
Financial Valuation of Employee Stock Ownership Plan Shares
Larry R. Cook, Wiley, 2005
Explains the unique considerations specific to valuing equity interests for ESOPs of private
companies, including entity structure; tax incentives; put rights; repurchase obligations;
ESOPs with debt; and adjustments for voting power and market liquidity for shares. Table
of contents, index, and searchable text available free online.
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