With apologies to Tennyson, this is the time of year when trustees of Employee Stock Ownership Plans, or "ESOPs," begin to receive and review annual updates to ESOP valuation reports.
http://www.jdsupra.com/legalnews/the-season-for-esop-valuation-updates-62596/
http://www.jdsupra.com/legalnews/the-season-for-esop-valuation-updates-62596/
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