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Withdrawn DOL Guidance on ESOPs Still Offers Fair Value Insight
Expert Opinion March 27, 2025 at 02:27 PM
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What You Need To Know
- The price of private company stock acquired by an ESOP must reflect the fair-market value of that stock.
- Labor guidance says that value must be based on objective factors, rather than circumstances distinct to any particular investor.
- The ESOP must consider the purchase as though made on a cash basis, disregarding the terms of any debt financing.
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