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Articles & Posts


ESOP Administrative Responsibilities of Fiduciaries and Non-Fiduciaries

By Kim Blaugher
A discussion of the roles of fiduciaries and non-fiduciaries alike and the responsibilities that they have for the day-to-day operation of the plan

September 3, 2021


Equity Compensation in ESOP Companies

By Kim Blaugher and Mitch Miller
How and why synthetic equity, such as stock appreciation rights (SARs) and phantom units, is a preferable way to share equity with key associates.

May 31, 2021


The Board of Directors Responsibility in Addressing ESOP Repurchase Liability

By Kim Blaugher, The Beyster Institute and Philip J. Carstens, Foster Garvey PC
Summary of director duties in determining and funding ESOP repurchase liability.

March 2, 2019

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