Resources
ESOP Insights & Guidance
Practical articles on ESOP repurchase obligation, actuarial sustainability, governance, and financial strategy — written for ESOP companies and their advisors.
Actuarial Prefunding for the ESOP Repurchase Obligation
How actuarial prefunding of the ESOP repurchase obligation keeps one generation of employee-owners from subsidizing the next, and why the funding policy should serve the company, not run it.
Author: Thomas Totten, FSA PhD
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What Is the ESOP Repurchase Obligation — And Why Does It Catch Companies Off Guard?
Discover why the ESOP repurchase obligation catches companies off guard and how actuarial modeling can help you plan ahead.
Author: Thomas Totten, FSA PhD
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