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ESOP Repurchase Insights
National Center for Employee Ownership [NCEO] Link to more items from this source
Feb. 17, 1999

"What is most important in determining whether repurchase obligations are likely to be a problem is the percentage of stock owned by the ESOP. Companies with 100% ESOPs have bigger repurchase obligations than companies with minority ESOPs.... Repurchase obligations will also be directly affected by the velocity with which shares turn over in the ESOP. This is related to several factors, the most important of which are turnover and, in smaller companies, the age distribution of the participants with the largest account balances."  MORE >>

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