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Guest ladler
Posted

Can a publicly traded company ESOP use an average trading price to determine the amount of the diversification distribution for qualified participants? In other words, the company has proposed that after the 90 day period has expired, the trustee will sell the diversified shares and give those participants who elected to diversify an amount equal to the number of shares diversified multiplied by an average trading price obtained by the trustee. The plan document is silent on the issue of determining fair market value for diversification purposes.

Posted

Hi ladler ---

If shares from electing participants' ESOP accounts are sold to satisfy their diversification elections, the total amount due to those participants is the net sales proceeds (after commissions). Such proceeds would be allocated among the participants in proportion to the number of shares sold from each account. Why not have the ESOP distribute the shares and let the participants sell?

Guest ladler
Posted

We are giving participants the option of either in-kind or cash distribution. Thanks for your response.

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