The Employee Stock Ownership Plan (ESOP) and employee stock purchase plan are popular methods of compensating and motivating employees, providing creative tools for succession and estate planning, and raising capital for many purposes on a tax-deductible basis. What you might not know is that a valuation of an ESOP is more complex than a standard business valuation. ESOPs face scrutiny from both the Internal Revenue Service and the Department of Labor. Due to the complex nature of the valuation, it’s important that valuation professionals have considerable experience valuing ESOPs. We can help.