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Krieg DeVault ESOP Attorney Presentations

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2016

  • Stephen D. Smith: “Sale of an ESOP Company – Valuation Perspectives,” ESOP Association Annual Conference, May 2016
  • Jude Anne Carluccio: “When ESOP Companies Make Acquisitions: Challenges and Competitive Advantages,” NCEO Employee Ownership Conference, April 2016
  • Lisa A. Durham: “Overhauling Your ESOP: Dealing with Changes in Business Conditions,” NCEO Employee Ownership Conference, April 2016
  • Sharon B. Hearn: “Life As An Inside Trustee,” NCEO Employee Ownership Conference, April 2016
  • Scott S. Morrisson: “The Life of Your ESOP: Decisions You Need to Think About,” NCEO Employee Ownership Conference, April 2016
  • Alexander L. Mounts: “Monitoring or Replacing Your Trustee,” NCEO Employee Ownership Conference, April 2016
  • Thomas P. Stafford: “Our First Board Meeting as an ESOP-Owned Company,” NCEO Employee Ownership Conference, April 2016
  • Stephen D. Smith: “When is Aggressive TOO Aggressive?” NCEO Employee Ownership Conference, April 2016
  • Scott S. Morrisson: “Legal Update: ESOP Litigation and Investigations,” ESOP Association Indiana Chapter Annual Conference, March 2016
  • Stephen D. Smith: “Digging Deeper: Sustainability, Repurchase Obligation and More ‘Legal’ Issues Associated with Addressing the ESOP Repurchase Obligation,” ESOP Association New South Chapter, March 2016
  • Thomas P. Stafford: “Non-Leveraged ESOP Transaction Options,” ESOP Association Indiana Chapter Annual Conference, March 2016
  • Thomas P. Stafford: “Demystification of ESOPs,” Exit Planning Institute, Central Indiana Chapter, January 2016

2015

  • Lisa A. Durham: “Selection of and Relationships with Service Providers,” ESOP Association Las Vegas Conference, November 2015
  • Sharon B. Hearn: “Legal and Regulatory Update for ESOPs,” ESOP Association Las Vegas Conference, November 2015
  • Alexander L. Mounts: “Boards of Directors’ and Trustees’ Roles in ESOP Companies,” ESOP Association Las Vegas Conference, November 2015
  • Stephen D. Smith: “Interdisciplinary Panel on Current ESOP Events,” ESOP Association Las Vegas Conference, November 2015
  • Thomas P. Stafford: “ESOP Distributions – Timing, Forms and Reporting,” ESOP Association Las Vegas Conference, November 2015
  • Lisa A. Durham: “Internal Trustee to Independent Trustee,” ESOP Association New South Chapter Fall Conference, October 2015
  • Sharon B. Hearn: “Beauty or the Beast: Mature ESOPs and Sustainability,” Great Lakes Regional ESOP Conference, October 2015
  • Alexander L. Mounts: “ESOPs: Empowering Community Banks,” Subchapter S Bank Association Annual Conference, October 2015
  • Alexander L. Mounts: “ESOPs: From Basics to Expansion and Exit Strategy,” Association for Corporate Growth Indiana Chapter, October 2015
  • Alexander L. Mounts: Regulatory Issues for Executive Compensation,” NCEO Atlanta ESOP Symposium, October 2015
  • Stephen D. Smith: “Fiduciary Issues,” NCEO Atlanta ESOP Symposium, October 2015
  • Thomas P. Stafford: “Traps For the Unwary,” NCEO S Corporation ESOP Seminar, October 2015
  • Thomas P. Stafford: “ESOP Companies – Acquisition and Sale Considerations,” ESOP Association New South Chapter Fall Conference, October 2015
  • Jude Anne Carluccio: “ESOP Acquirers: Competitive Advantages and Challenges,” ESOP Association Midwest Conference, September 2015
  • Alexander L. Mounts: “Improving the Governance of ESOP Companies,” 14th Annual Tri-State ESOP Conference, June 2015
  • Stephen D. Smith: “ESOPs: Creating Our Destiny,” ESOP Association Annual Conference, May 2015
  • Jude Anne Carluccio:  “Designing an ESOP to Fit Your Culture,” NCEO Employee Ownership Conference, April 2015
  • Lisa A. Durham:  “Multi-National ESOP Companies – How Do We Include Everyone?” NCEO Employee Ownership Conference, April 2015
  • Sharon B. Hearn:  “Terminating or Freezing Your ESOP,”  NCEO Employee Ownership Conference, April 2015
  • Alexander L. Mounts:  “Re-Evaluating Your ESOP,” NCEO Employee Ownership Conference, April 2015
  • Stephen D. Smith:  “The Cal-Tex Experience – Releveraging a Mature ESOP,” NCEO Employee Ownership Conference, April 2015
  • Thomas P. Stafford:  “Oh No!  Now What? Surviving a DOL Audit,” ESOP Association New South Chapter Spring Workshop , March 2015

2014

  • Lisa A. Durham:  “Relationships with and Selection of Service Providers,” ESOP Association Las Vegas Conference, November 2014
  • Sharon B. Hearn:  “Now That I am a Trustee, What is Expected of Me?  Duties and Responsibilities of Trustees, Including Successor  Trustees,” ESOP Association Las Vegas Conference, November 2014
  • Alexander L. Mounts:  “Board of Directors’ and Trustees’ Roles in ESOP Companies,” ESOP Association Las Vegas Conference, November 2014
  • Stephen D. Smith:  “Boards of Directors’ and Trustees’ Roles in ESOP Companies,” ESOP Association Las Vegas Conference, November 2014
  • Thomas P. Stafford:  “401(k)/ESOP Integration Issues,” ESOP Association Las Vegas Conference, November 2014
  • Jude Anne Carluccio:  "Protecting Yourself from Legal Problems:  Audits, Lawsuits and Insurance Issues," NCEO ESOP Trustees Conference, September 2014
  • Lisa A. Durham:  “Keeping Your Board of Directors in Tune,” ESOP Association New South Chapter Fall Meeting, September 2014
  • Scott S. Morrisson:  “Fiduciary and D&O Liability insurance Issues for ESOPs,” ESOP Association Midwest Conference, September 2014
  • Sharon B. Hearn:  “Exiting with an ESOP:  A Compelling Exit Strategy for a Privately-Held Business,”  ABA Business Law Section Annual Meeting, September 2014
  • Sharon B. Hearn:  “Helpful Hints for Fiduciaries:  Avoiding and Surviving Litigation,” ESOP Association 13th Annual Tri-State Conference, August 2014
  • Alexander L. Mounts:  “ESOPs:  How to Enjoy the Advantages and Avoid the Risks,” Subchapter S Bank Association Webinar, August 2014
  • Alexander L. Mounts"Board of Directors in ESOP Companies," Indiana Chapter of the ESOP Association Corporate Governance Workshop, June 2014
  • Lisa A. Durham: “Special Administration Issues – Diversification, Rebalancing and Reshuffling,” ESOP Association Annual Conference, May 2014
  • Stephen D. Smith: “Legal and Fiduciary Issues with Sale of an ESOP Company,” ESOP Association Annual Conference, May 2014
  • Thomas P. Stafford: “The ESOP Administration Cycle: Accumulating Account Balances,” ESOP Association Annual Conference, May 2014
  • Jude Anne Carluccio: “Bridging the Gap Between Transaction Valuation of Privately Held Companies and the DOL’s Expectations,” NCEO Employee Ownership Conference, April 2014
  • Lisa A. Durham: “The Evolution of an ESOP Company’s Board of Directors,” NCEO Employee Ownership Conference, April 2014
  • Sharon B. Hearn: “ESOP Valuation Issues: Case Studies,” NCEO Employee Ownership Conference, April 2014
  • Scott S. Morrisson: “Helpful Hints for Fiduciaries: Avoiding and Surviving Litigation,” NCEO Employee Ownership Conference, April 2014
  • Alexander L. Mounts: “Creating a Good Employee-Owned Company: An Interdisciplinary View,” NCEO Employee Ownership Conference, April 2014
  • Stephen D. Smith: “Workshop for Internal Trustees,” NCEO Employee Ownership Conference, April 2014
  • Alexander L. Mounts: "What Makes a Good Employee-Owned Company? An Interdisciplinary View, NCEO Annual Conference," April 2014
  • Lisa A. Durham: “ESOPs and Banks,” The ESOP Association Banks and ESOPs Conference, February 2014
  • Stephen D. Smith: “Common Legal and Plan Administration Issues Applicable to Bank ESOPs,” The ESOP Association Banks and ESOPs Conference, February 2014
  • Scott S. Morrisson: “How to Protect Your ESOP Against Litigation,” Indiana Chapter of the ESOP Association, February 2014

2013

  • Jude Anne Carluccio: “Sticky Fiduciary Wickets,” ESOP Association Las Vegas Conference, November 2013
  • Lisa A. Durham: “401(k) ESOP Integration Issues,” ESOP Association Las Vegas Conference, November 2013
  • Sharon B. Hearn: “We Messed Up! What Do We Do Now? IRS and DOL Correction Programs,” ESOP Association Las Vegas Conference, November 2013
  • Sharon B. Hearn: “Key Roles in Your ESOP – the Fiduciary Issues,” Ohio Employee Ownership Center Webinar, October 2013
  • Alexander L. Mounts:  “Regulatory Issues for Executive Compensation: (Code Sections 409A and 409(p)),” NCEO Minneapolis Regional Conference, October 2013
  • Alexander L. Mounts:  "Key Roles in Your ESOP – the Fiduciary Issues", Ohio Employee Ownership Center Webinar, October 2013
  • Jude Anne Carluccio: “Protecting Yourself from Legal Problems: Audits, Lawsuits and Insurance Issues,” The ESOP Symposium – Ownership Solutions for Established ESOPs, October 2013
  • Thomas P. Stafford: "Status of Health Care Reform Today,” 2013 ESOP South Conference, September 2013
  • Thomas P. Stafford: "The Affordable Care Act: What Employers Need to Know", National Business Institute, September 2013
  • Lisa A. Durham: Presentations on administration and fiduciary issues at national and regional ESOP Association and NCEO conferences
  • Thomas P. Stafford: “Structuring and Financing a Feasible ESOP,” Tri-State ESOP Conference, August 2013
  • Lisa A. Durham: “Repurchase Obligation and Cash Management,” ESOP Association Annual Conference, May 2013
  • Sharon B. Hearn: “Trustees’ Duties,” ESOP Association Annual Conference, May 2013
  • Stephen D. Smith: “Legal and Fiduciary Considerations When Selling an ESOP Company,” ESOP Association Annual Conference, May 2013
  • Thomas P. Stafford: “The Administrative Cycle – Part II, How Benefits are reported and Distributed,” ESOP Association Annual Conference, May 2013
  • Jude Anne Carluccio: “How to Overcome the DOL’s Perception of Inherent Abuses in the Valuation Process,” NCEO/Beyster Institute Employee Ownership Conference, April 2013
  • Lisa A. Durham: “Best Practices for Other Retirement Plans When You Have an ESOP,” and “ESOP Companies as Acquirers – Easier Said Than Done,” NCEO/Beyster Institute Employee Ownership Conference, April 2013
  • Sharon B. Hearn: “Issues and Solutions for Internal Fiduciaries in Employee-Owned Companies,” NCEO/Beyster Institute Employee Ownership Conference, April 2013
  • Lisa A. Durham: “Sharing (Horror?) Stories – IRS and DOL Audits,” Indiana Benefits Conference, February 2013
  • Alexander L. Mounts: “ESOP 101: Linchpins for ESOP Success,” Indiana Chapter of the ESOP Association Conference, February 2013
  • Stephen D. Smith: “ERISA Fiduciary Issues for Minority ESOPs,” ESOP Association Seminar for Minority ESOPs, February 2013
  • Stephen D. Smith: “Current ESOP Fiduciary Issues,” ESOP Association Forum for ESOP Professionals, February 2013
  • Thomas P. Stafford: “ABB v. Tussey – An Expensive Lesson in ERISA Fiduciary Liability,” Indiana Benefits Conference, February 2013

2012

  • Jude Anne Carluccio: “Cross Fire: Internal vs External...Discretionary vs. Directed,” ESOP Association Las Vegas Conference, November 2012
  • Lisa A. Durham: “ESOP Distributions: Mechanics of the Process,” ESOP Association Las Vegas Conference, November 2012
  • Sharon B. Hearn: “Legislative and Regulatory Update,” ESOP Association Las Vegas Conference, November 2012
  • Alexander L. Mounts: “Strategic Planning for Sub S Shareholders: ESOPs,” Subchapter S Bank Association Annual Conference, November 2012
  • Stephen D. Smith: “Sticky Fiduciary Wickets,” ESOP Association Las Vegas Conference, November 2012
  • Jude Anne Carluccio: “Protecting Yourself from Legal Problems: Audits, Lawsuits & Insurance Issues,” NCEO Conference - Fiduciary Issues for Internal ESOP Trustees, October 2012
  • Lisa A. Durham: “Pay Day – Segregation and Distribution Policies,” New South Chapter of the ESOP Association Annual Conference, October 2012
  • Sharon B. Hearn: “Paying Plan Expenses from Plan Assets,” Michigan Chapter of the ESOP ESOP Annual Fall Conference, October 2012
  • Alexander L. Mounts: “Transferring 401(k) or Profit Sharing Accounts to an ESOP,” ESOP Association Annual Midwest Regional Conference, September 2012
  • Sharon B. Hearn: “Paying Plan Expenses from Plan Assets,” Ohio/Kentucky and Indiana Chapters of the ESOP Association 11th Annual Tri-State Conference, August 2012
  • Jude Anne Carluccio: “Fiduciary Issues – Reviewing the Valuation Report,” meeting of the Minnesota/Dakotas Chapter of the ESOP Association, June 2012
  • Stephen D. Smith: “ESOP Committees: Types, Responsibilities and Relationships,” Indiana Chapter of the ESOP Association, June 2012
  • Lisa A. Durham: “Special Administration Issues – Diversification, Rebalancing and Reshuffling,” ESOP Association Annual Conference, May 2012
  • Stephen D. Smith: “Interaction Between ESOP Trustees and Board of Directors,” ESOP Association Annual Conference, May 2012
  • Jude Anne Carluccio: “When the DOL Comes Knocking: Tips on Preparing for and Surviving the Process and Fiduciary Indemnification and Insurance,” NCEO/Beyster Institute Employee Ownership Conference, April 2012
  • Lisa A. Durham: “Challenging Issues in Young ESOPs,” NCEO/Beyster Institute Employee Ownership Conference, April 2012
  • Sharon B. Hearn: “Risk Management and Strategic Planning for Your ESOP,” Michigan Chapter of the ESOP Association Spring Conference, April 2012
  • Sharon B. Hearn: “Legislative and Regulatory Update,” NCEO/Beyster Institute Employee Ownership Conference, April 2012
  • Alexander L. Mounts: “Transferring 401(k) or Profit Sharing Accounts to an ESOP,” NCEO/Beyster Institute Employee Ownership Conference, April 2012
  • Stephen D. Smith: “Incentive ESOP Alternatives in Business Succession Planning,” NCEO/Beyster Institute Employee Ownership Conference, April 2012
  • Lisa A. Durham: “Issues for New(er) ESOPs,” ESOP Association Tri-Chapter Regional Conference, March 2012
  • Alexander L. Mounts: “Fiduciary Best Practices,” Indiana Chapter of the ESOP Association Round Tables & Round Ball ESOP Conference, March 2012

2011

  • Lisa A. Durham: “Oops I Made a Mistake: IRS and DOL Correction Programs,” ESOP Association Las Vegas Conference, November 2011
  • Sharon B. Hearn: “S Corporation ESOPs: How to Take Advance of the Benefits and Avoid the Risks,” Subchapter S ESOP Banking Association, November 2011
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” ESOP Association Las Vegas Conference , November 2011
  • Alexander L. Mounts: “ESOPs: How to Enjoy the Advantages and Avoid the Risks,” Subchapter S Bank Association Annual Conference, November 2011
  • Alexander L. Mounts: “Boards of Directors of ESOP Companies,” ESOP Association Las Vegas Conference, November 2011
  • Stephen D. Smith: Interdisciplinary Panel on Current ESOP Events,” ESOP Association Las Vegas Conference, November 2011
  • Lisa A. Durham: “How 401(k)s and ESOPs Work Together,” New South Chapter of the ESOP Association Fall Conference, October 2011
  • Alexander L. Mounts: Krieg DeVault LLP Interactive Webinar “New IRS Rules Affect Thinly-Traded Financial Institutions with ESOPs,” September 2011
  • Alexander L. Mounts: “Transferring 401(k) or Profit Sharing Accounts to an ESOP,” Tri-State ESOP Conference, August 2011
  • Lisa A. Durham: “Fiduciary Issues for Internal ESOP Trustees,” NCEO Conference for Internal ESOP Trustees, June 2011
  • Alexander L. Mounts: “Regulatory Issues for Executive Compensation (Code Sections 409A and 409(p)),” NCEO Atlanta Regional Conference, June 2011
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” ESOP Association Annual Conference, May 2011
  • Stephen D. Smith: “Recent Developments and Trends for ESOP Fiduciaries,” ESOP Association Annual Conference, May 2011
  • Jude Anne Carluccio: “Trustee Challenges in Light of the DOL’s Increased Focus on Employee Stock Valuation,” NCEO/Beyster Institute Employee Ownership Conference, April 2011
  • Lisa A. Durham: “How 401(k)s and ESOPs Work Together,” NCEO/Beyster Institute Employee Ownership Conference, April 2011
  • Sharon B. Hearn: “Trustee Challenges in Light of the DOL’s Increased Focus on Employee Stock Valuation,” NCEO/Beyster Institute Employee Ownership Conference, April 2011
  • Stephen D. Smith: “The Repurchase Obligation and Stock Valuation: Opening the Can of Worms,” NCEO/Beyster Institute Employee Ownership Conference, April 2011
  • Alexander L. Mounts: Krieg DeVault LLP Interactive Webinar, “Employee Stock Ownership Plans for Financial Institutions,” March 2011
  • Alexander L. Mounts: “S Corporation ESOPs: How to Take Advantage of the Benefits and Avoid the Risks,” Subchapter S Bank Association Webinar, March 2011
  • Sharon B. Hearn: “The ESOP Opportunity: What You and Your Clients Should Know,” ICLEF Seminar, February 2011
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” Indiana Chapter of the ESOP Association Round Tables and Round Balls Conference, February 2011
  • Alexander L. Mounts: “Deferred Compensation and Section 409A: What You Don't Know Can Hurt You,” ICLEF Seminar, February 2011
  • Alexander L. Mounts: “The ESOP Opportunity: What You and Your Clients Should Know,” ICLEF Seminar, February 2011

2010

  • Lisa A. Durham: “401(k) and ESOP Together – Are You Seeing the Potential?” ESOP Association Las Vegas Conference, November 2010
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” ESOP Association Las Vegas Conference, November 2010
  • Alexander L. Mounts: “Fiduciary Responsibilities of Successor Trustees,” ESOP Association Las Vegas Conference, November 2010
  • Stephen D. Smith: “Board of Directors: Composition and Roles,” ESOP Association Las Vegas Conference, November 2010
  • Lisa A. Durham: “Designing and Amending Your ESOP with Repurchase in Mind,” NCEO ESOP Company Symposium, October 2010
  • Lisa A. Durham: “Turn a Double Play: Combining 401(k) and ESOP,” New South Chapter of the ESOP Association Fall Conference, October 2010
  • Jude Anne Carluccio: “Legal and Fiduciary Issues,” NCEO Seminar – Is an ESOP Right for You? September 2010
  • Sharon B. Hearn: “ESOP Update,” Krieg DeVault Benefits in Brief September and October 2010
  • Sharon B. Hearn: “ESOP Determination Letter Issues and New Guidance,” 9th Annual Tri-State ESOP Conference, August 2010
  • Sharon B. Hearn: “ESOP Administrative Challenges and Guidelines,” OEOC ESOP Conference, June 2010
  • Sharon B. Hearn: “S Corporation ESOPs: How to Take Advance of the Benefits and Avoid the Risks,” SubChapter S ESOP Banking Association, June 2010
  • Alexander L. Mounts: “Hot Topics in ESOP Legal and Regulatory Issues,” ESOP Association Annual Michiana Conference, June 2010
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” ESOP Association Annual Conference, May 2010
  • Stephen D. Smith: “Sale to Company or Sale to ESOP: Using Redemptions in ESOP Transactions,” ESOP Association Annual Conference, May 2010
  • Jude Anne Carluccio: “New ESOP Trustee Challengers in Light of Developing Indemnification Case Law: Impact of Decisions in Couturier & K-M Holdings,” NCEO/Beyster Institute Employee Ownership Conference, April 2010
  • Sharon B. Hearn: “New ESOP Trustee Challenges in Light of Developing Indemnification Case Law: Impact of Decisions in Couturier & K-M Holdings,” NCEO/Beyster Institute Employee Ownership Conference, April 2010
  • Alexander L. Mounts: “Management Succession: Getting it Right,” NCEO/Beyster Institute Employee Ownership Conference, April 2010
  • Sharon B. Hearn: “ESOP Sustainability,” Indiana Chapter of the ESOP Association Round Tables & Round Balls Conference, January 2010

 2009

  • Lisa A. Durham: “401(k)/ESOP Integration Issues,” ESOP Association Las Vegas Conference, November 2009
  • Sharon B. Hearn: “Legislative, Regulatory and Judicial Update,” ESOP Association Las Vegas Conference, November 2009
  • Lisa A. Durham: “Designing and Amending Your ESOP with Repurchase in Mind,” NCEO ESOP Company Symposium, October 2009
  • Sharon B. Hearn: “ESOP Fiduciary and Administrative Forum,” OEOC ESOP Conference, October 2009
  • Sharon B. Hearn: “ESOP Sustainability: Legal and Accounting Issues,” Michigan Chapter of the ESOP Association Fall Conference, October 2009
  • Stephen D. Smith: “Issues on Selling an ESOP Company,” ESOP Association New South Chapter, October 2009
  • Sharon B. Hearn: “Using Non-Qualified Plans to Provide Additional Retirement Benefits;” “Employee Free Choice Act: What It Is and Its impact on Employers;” “Hot Topics in ESOP Administration and Corporate Governance Issues in ESOP Companies: Impact of Couturier and K-M Holdings Decisions,” Krieg DeVault Benefits In Brief, September and October 2009
  • Jude Anne Carluccio: “Legal and Fiduciary Issues,” NCEO Seminar – Transferring Ownership to Employees in Business Transitions, September 2009
  • Stephen D. Smith: “The Role of the Board in an ESOP Company,” ESOP Association Conference for Board of Directors of ESOP Companies, September 2009
  • Stephen D. Smith: “Repurchase Obligation/Valuation Issues in ESOP Companies,” ESOP Association Sustainability Conference, July 2009
  • Lisa A. Durham: “Dealing with Down Times in an ESOP Company,” ESOP Association Annual Conference, May 2009
  • Sharon B. Hearn: “Hot Topics in ESOP Administration,” Second Annual Michiana ESOP Conference, May 2009
  • Stephen D. Smith: “Conflicts in Governance: Board, Trustees, Fiduciaries,” ESOP Association Annual Conference, May 2009
  • Jude Anne Carluccio: “Challenging Issues in ESOP Corporate Governance,” NCEO/Beyster Institute Employee Ownership Conference, April 2009
  • Stephen D. Smith: “Repurchase Obligations and ESOP and ESOP Stock Valuation,” NCEO/Beyster Institute Employee Ownership Conference, April 2009
  • Sharon B. Hearn: “What Your Clients Need to Know About Employee Stock Ownership Plans,” Meritas webinar, March 2009
  • Sharon B. Hearn: “Conversion from C to S – Pros and Cons,” ESOP Association Winter Technical and Operational Seminar, February 2009 

2008

  • Stephen D. Smith: “Handling the ESOP Repurchase Obligation Legal Issues,” NCEO Webinar December 2008
  • Sharon B. Hearn: “CPP Restrictions on Executive Compensation in the TARP Program,” Indiana Bankers Association, November 2008
  • Sharon B. Hearn: “Legal Issues Affecting S Corporation ESOPs,” NCEO Webinar, November 2008
  • Sharon B. Hearn: “ESOP Distributions – Part 1,” ESOP Association Las Vegas Conference, November 2008
  • Stephen D. Smith: “Fiduciary Responsibility for Valuations,” ESOP Association Las Vegas Conference, November 2008
  • Lisa A. Durham: “Dealing with Down Times in an ESOP Company,” NCEO ESOP Company Symposium, October 2008
  • Sharon B. Hearn: “Recent Items of Interest to ESOP Companies,” Krieg DeVault Benefits in Brief, October 2008
  • Sharon B. Hearn: “Liquidating Company Stock Accounts of Terminated ESOP Participants,” Krieg DeVault Benefits in Brief, September 2008
  • Alexander L. Mounts: “409A Regulation Compliance and ESOP Companies,” ESOP Association Tri-State Conference, August 2008
  • Sharon B. Hearn: “ESOP Repurchase Obligations: What’s Your Game Plan?” Michiana ESOP Association Conference, June 2008
  • Sharon B. Hearn: “Legal Issues Affecting S Corporation ESOPs,” NCEO Webinar, May 2008
  • Jude Anne Carluccio: “Minimizing Risk – Audits, Valuation and Avoiding Litigation,” NCEO/Beyster Institute Employee Ownership Conference, April 2008
  • Lisa A. Durham: “ESOP Fiduciary Responsibility – It’s Personal, You Know,” OEOC Annual Conference, April 2008
  • Stephen D. Smith: “ESOP and Equity Compensation Legal and Regulatory Update,” NCEO/Beyster Institute Employee Ownership Conference April 2008
  • Sharon B. Hearn: “Communication and Administration Issues When Selling Your Company or Acquiring Another Company,” 10th Annual S Corporation ESOP Seminar, February 2008
  • Sharon B. Hearn: “Converting Former Employee Stock Accounts to Other Investments,” Indiana Chapter of the ESOP Association Round Table Conference, February 2008