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ESOP Loan Terms: How Long Should They Be?
Principal Financial Group 
Mar. 8, 2016
"Employee Benefit Considerations: Target Benefit Level ... Benefit delivered by other plans ... Compensation philosophy ... Financial considerations: Single or multiple transactions ... The share release schedule ... The relationship between eligible compensation and the projected value of the shares in the ESOP suspense account ... Projected share prices ... Method of repurchasing shares from former employees ... External factors: Who holds the note ... Experience of the trustee and their advisors."
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