New NCEO Publication Analyzes DOL ESOP Investigations

On October 15, the NCEO released a new publication, A Guide to DOL ESOP Investigations, that provides the first comprehensive and quantitative analysis of the Department of Labor’s ESOP investigations.

New NCEO Report Looks at Equity Issues in the Downturn

A new NCEO issue brief, Equity Compensation in a Down Market: Repricing, Accounting, ESPP, and Employee Communications Issues, examines issues that arise in dealing with equity compensation plans in a down

New NCEO Study on Default Rates for ESOP Loans

Based on an analysis of 1,232 leveraged ESOP transactions at three large banks, 1.3% of ESOP companies in the sample defaulted on their loans in a way that imposed losses on their creditors for loans in effect between 2009 and 2013 (an average annual rate of 0.2%).