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Equity Compensation & ESOPs

ESOP & Equity Compensation Valuation

Employee stock ownership plans, 409A valuations, and equity compensation valued to DOL, IRS, and ERISA standards.

200+

ESOP valuations completed

$2B+

Equity value determined

100%

DOL compliant

The Challenge

ESOP & equity compensation complexity

Employee ownership structures require specialized expertise to meet fiduciary and regulatory standards.

ESOP Fiduciary Standards

ESOP trustees require independent valuations meeting DOL adequacy standards and ERISA fiduciary requirements.

Complex Equity Structures

Stock options, RSUs, phantom equity, and hybrid instruments require specialized valuation approaches.

IRC 409A Compliance

Private company stock options must be valued at fair market value to avoid adverse tax consequences.

Transaction Fairness

ESOP transactions, leveraged buyouts, and second-stage transactions require fairness opinion support.

Our Approach

ESOP-specific methodology

We deliver valuations meeting the highest fiduciary and regulatory standards.

1

Company Analysis

We evaluate the company comprehensively, including financial performance and market position.

  • Historical financial analysis
  • Management projections review
  • Industry and market assessment
  • Competitive positioning
2

Valuation Methodology

Multiple approaches applied as appropriate for the specific situation.

  • Income approach (DCF)
  • Market approach (comps)
  • Asset-based approaches
  • Method reconciliation
3

Discount Analysis

Appropriate discounts and premiums for the specific interest being valued.

  • Discount for lack of marketability
  • Control premium analysis
  • Minority interest discounts
  • Restricted stock studies
4

Compliance & Documentation

Reports meeting regulatory requirements and fiduciary standards.

  • DOL adequacy standards
  • IRC 409A requirements
  • ASC 718 compliance
  • Auditor-ready documentation
Use Cases

When you need ESOP valuation

ESOP Transactions

Initial ESOP installations and second-stage transactions

Annual ESOP Updates

Yearly fair market value determinations for ESOP shares

409A Valuations

Stock option pricing for private company equity compensation

Equity Award Valuation

RSUs, phantom stock, and equity incentive plan valuation

Fairness Opinions

Transaction fairness support for fiduciary decision-making

Litigation Support

Expert witness and dispute resolution services

Need an ESOP or equity compensation valuation?

Let's discuss your valuation needs and timeline.