From OMA Connections Partner, GBQ Partners: “A large number of privately-held U.S. companies are owned by members of the “baby boomer” generation, and with these owners approaching retirement age, many are considering an Employee Stock Ownership Plan (“ESOP”) as a way to easily liquidate their ownership while receiving “fair market value.” An ESOP is a qualified retirement plan, similar to a 401(k), which allows the employees of a company to become owners of the stock of their employer.” See some facts gathered by GBQ about U.S. ESOP companies. 5/15/2018