This session will go into detail about the process and different strategies of using an employee stock ownership plan (ESOP) as an acquisition tool. We will cover the different forms of acquisitions, as well as more specific transaction structures. The presentation will also review the requirements and different options for electing an IRC § 1042 rollover on the sale of stock to an ESOP. The advantages and disadvantages of using an ESOP and/or IRC § 1042 rollover in an acquisition will also be covered.

Learning Objectives

1. Understand the advantages and risks of making an acquisition.
2. List the different forms of acquisitions and the pros & cons of each.
3. Understand how an ESOP can impact the acquisition process.