How Do You Get Started Setting Up an ESOP?

The company will make a market at that year's fair value. The employee can take that money, put it in their own IRA or 401K account and keep growing it. And when they finally pull the money out of their retirement fund, then they pay ordinary income on it. They never had to pay for the shares, so they pay on the other end, but they pay on appreciated earnings,. ideally.