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Valuation of ESOP Shares: Opportunities & Challenges — last modified 2006-05-17 14:52
The valuation of an ESOP (Employee Stock Ownership Plan) is challenging for practitioners, in part because it entails elements beyond the scope of most corporate appraisals. These “extras” include ERISA requirements of: adequate consideration; independent appraisers; appropriate premiums and discounts; and reporting guidelines.
CM&AA Continuing Education Requirements — last modified 2006-10-02 13:40