Is an ESOP Right for You?

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Transcription:

Is an ESOP Right for You? A Half-Day Introduction to Employee Stock Ownership Plans and Succession Planning Business owners who want liquidity and want their companies to remain viable for the long term should consider selling all or part of their businesses to employees through an employee stock ownership plan (ESOP). Whether the owner wants to plan for his or her own succession, to reward employees, or to motivate improved performance, ESOP companies have a proven record of long-term success. Presented by the Pennsylvania Center for Employee Ownership and the National Center for Employee Ownership (NCEO) OCTOBER 16, 2014 PITTSBURGH, PA 7:00AM NOON Rivers Club, 301 Grant St., One Oxford Centre, Suite 411 Register at: www.nceo.org/r/pceo1

ESOP Facts: ESOP companies create more jobs, increase productivity, and are more stable than comparable non-esop companies. ESOP participants have 2.5 times as much wealth in company retirement plans as employees in comparable non-esop companies. ESOPs can own any portion of a company s shares. S corporations that are 100% owned by an ESOP pay no federal corporate income tax. ESOPs pay fair market value, as determined by an outside appraiser, for the shares. Business owners can sell shares to an ESOP in a single transaction or in stages over many years. Qualified sales to an ESOP allow the seller to defer capital gains tax on the sale. 85% of ESOP transactions are funded with an outside loan. Did You Know? Pennsylvania has 300 ESOP companies, including manufacturers, banks, professional services, construction companies, and retail.

Join us... for a half-day meeting on October 16 in Pittsburgh for a highly focused session on ESOPs as a form of business succession planning. Hundreds of Pennsylvania companies have found that ESOPs can pay a competitive price for the owner s shares while providing job security and retirement assets to employees and tax benefits to the company. Local experts and Pennsylvania companies with ESOPs will outline the range of possibilities for ESOPs, the circumstances under which they are a good fit, the costs and steps in setting up ESOPs, and best practices for how to do it right. Thanks to Our Sponsors

Thursday, October 16, 2014 7:00 Registration and Continental Breakfast 7:45 Introduction 8:00 Liquidity Alternatives for the Closely Held Company Dan Adley, KTA-Tator, Inc. 8:30 The ESOP Alternative Partnering with Employees Dan Zugell, Business Transition Advisors, Inc. 10:00 Valuing a Closely Held Company Robert Grossman and Melissa Bizyak, Grossman Yanak & Ford 11:00 I ve Got the Money Now What? Michael Foster, BNY Mellon Wealth Management 11:30 The KTA-Tator Story and Wrap-Up Dan Adley, KTA-Tator, Inc. Registration To register or for more information, visit www.nceo.org/r/pceo1 or contact Ramona Rodriguez-Brooks at the NCEO (RRodriguezbrooks@nceo.org; 510-208-1302) Registration for this event is $25, which includes a continental breakfast. The benefit to an ESOP is that you keep the jobs in the local area, as opposed to selling to a third party where often times the jobs would be moved or eliminated. Alan Walker, Secretary of the Pennsylvania Department of Community and Economic Development Engaging in an ESOP helps to preserve the legacy of your business. Your employees will carry on your mission for twenty or thirty years after you sell to them; and they ll really go the extra mile to ensure that the business is as successful as it possibly can be. Ken Baker, CEO of Southampton, PA-based NewAge Industries

Dan Adley is the CEO of KTA-Tator, Inc. (KTA), a Pittsburghbased consulting engineering firm specializing in the protection of our nation s physical assets. In 2010 KTA formed an ESOP and acquired a 70% interest in the second generation, family-owned company. Dan was part of a team that facilitated the first transaction and is now planning a 2nd stage transaction to acquire all remaining shares and convert to a 100% employee-owned S corporation. Melissa Bizyak, Partner Business Valuation and Litigation Support Services at Grossman Yanak & Ford LLP, has practiced in public accounting for nearly 20 years, providing professional services for privately-held concerns and their owners. Melissa s clients include both private and publicly-held companies in numerous industries. She has performed valuations for financial reporting, equitable distribution, buy/sell transactions and dissenting shareholder disputes, ESOPs, value Presenters enhancement, and gift and estate tax strategies. Melissa also provides litigation support services, including expert witness testimony. Michael Foster is the managing director of portfolio management for the Western Pennsylvania region of BNY Mellon Wealth Management, comprised of five teams with 57 professionals and $9 billion in assets under management. In this role, he is directly responsible for all investment, fiduciary and wealth planning services provided to clients by the region s wealth management professionals. Mike joined the firm in 2003 and has more than 20 years of experience in the financial services industry. Mike received his Bachelor of Arts degree in Government from Harvard College and currently serves on the Board of Directors of The First Tee of Pittsburgh. Bob Grossman, Partner Tax and Business Valuation Services at Grossman Yanak & Food LLP, has over 35 years of experience in tax and valuation matters that affect public and private businesses, as well as the stakeholders and owners of these businesses. The breadth of his involvement encompasses the development and implementation of innovative business and financial strategies designed to minimize taxation and maximize owner wealth. Through the course of his career, Bob has risen to a level of national prominence in the business valuation arena and is a frequent speaker and instructor. Dan M. Zugell is senior vice president of Business Transition Advisors, Inc. BTA is a nationally recognized firm dedicated to assisting owners of closely held businesses with their business succession and liquidity planning including stock and asset sales, private equity sales, leveraged management buyouts, entity corporate redemption and ESOPs. Dan has been involved with over 75 ESOP companies and has written for publications such as the Journal of Financial Service Professionals and Wealth Counsel Magazine. n Learn more about employee ownership in Pennsylvania at OwnershipPennsylvania.org n More about ESOPs and employee ownership is at www.nceo.org n Infographics, videos, and interactive maps of ESOP companies are at www.esopinfo.org n Contact the NCEO for a free Webinar on a topic you choose

The National Center for Employee Ownership (NCEO) is a national nonprofit organization with 3000 members. Its mission is to provide reliable resources and unbiased information about employee ownership. Founded in 1981, it is the leading source of information about employee ownership in the country. The Pennsylvania Center for Employee Ownership is an affiliate of the NCEO. Its purpose is to promote better understanding of employee ownership among business leaders, public officials, employees, members of the media, students, teachers, nonprofit leaders, consumers, and other persons and organizations in Pennsylvania. 1736 Franklin Street, 8th floor Oakland, CA 94612-3423 Tel: 510-208-1300 Fax: 510-272-9510 Learn more about ESOPs in Pennsylvania at OwnershipPennsylvania.org