Corey Rosen

This book provides a practical, detailed guide to making acquisitions in ESOP companies, which have been extremely active in the merger and acquisition market in recent years. The most important reason for this is that after ESOP companies have paid off their acquisition debt, they often accumulate significant cash and strength in the market, both through the performance improvements attributable to the ESOP as well as not having to fund federal and state income tax bills if the company is a 100% ESOP-owned S corporation.
For the fourth edition (2026), the existing chapters were reviewed and updated where needed, one was replaced with a new chapter, another new chapter was added, and three new case studies were added.