Employee Stock Ownership Plan Valuations
ATI Capital Group, Inc. ("ATICG") is a leading business valuation firm specializing in technical appraisals for Employee Stock Ownership Plan ("ESOP") transactions and annual ESOP updates. Valuations of stock held in an Employee Stock Ownership Trust (“ESOT”) have several unique features that require deviation from, or adjustments to, the valuation process used when determining the fair market value of privately held stock. ATICG has substantial experience in performing such valuations. We value numerous ESOP plan shares on an annual basis and assist the board of directors on any ongoing valuation issues. Preparing valuations in this area requires not only a thorough understanding of valuation principals, but also an extensive understanding of the unique features and obligations inherent in the ESOP. For example, in an article written by Sam G. Torolopoulos, we discuss topics such as; determining the value of the tax shield, determining the value of "stage two" ESOP shares as it relates to the fair treatment of participants who received allocations of ESOP stock during the first transaction, and calculating the value of each "class" of stock, taking into consideration the tax shield and the debt associated with the second purchase. When you combine superior valuation expertise with an active practice in the implementation and design of ESOPs, you have a firm that is keeping abreast of all ESOP issues and is providing management with the ability to more fully utilize their plan, while providing a document (the ESOP valuation) that is tracking management’s success. We work closely with the trustee to assure that the employees\beneficiaries of the plan understand how their efforts translate into success for the Company and an increase in their retirement benefits.
ESOP Articles
Regulation Documents
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