• Krieg DeVault Recognized for Unparalleled Client Relationships
    in BTI Power Rankings 2017.

    BTI 2017 BTI 2017
  • A Sampling of our Recent Transactions with some
    of our many Successful Clients.

  • Learn more about how Krieg DeVault's ESOP team played a lead role in the
    formation of an ESOP for Forbes-recognized client Essential Ingredients.

    Essential Ingredients Essential Ingredients
  • Krieg DeVault Attorneys named to 2018 Best Lawyers in America© Listing;
    Attorneys Receive Lawyer of the Year Honors.

    2017 Best Lawyers Slider 2017 Best Lawyers Slider
  • Krieg DeVault is honored to be named to the 2017 Midwest Real Estate News
    “BEST OF THE BEST” “Top Law Firms” list for Real Estate Transactions Completed.

PDFEmailPrint

Krieg DeVault ESOP Attorney Presentations

PDFEmailPrint

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