New Jersy Senate Passes Pro ESOP Legislation

Today, the New Jersey Senate Labor Committee unanimously approved bill S945, legislation by Donald Norcross (D) that creates a gross income tax exclusion for capital gain in connection with qualified transactions in which small businesses establish ESOPs. "We want Jersey-owned businesses to stay locally owned," Senator Norcross said. The bill would allow the exclusion of state capital gains tax for businesses with 500 or fewer employees if the ESOP ends up owning at least 30% of the company's shares. The purpose of this bill is to incentivize small businesses to establish employee stock ownership plans to allow employees to share in ownership and success.

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Studio Elias
Low Default Rate on ESOP Loans

The National Center for Employee Ownership (NCEO) recently analyzed 1,232 leveraged ESOP transactions at three large banks found 1.3% of ESOP companies in the sample defaulted on their loans in a way that imposed losses on their creditors for loans in effect between 2009 and 2013, or an annual rate of 0.2%. The defaults accounted for 1.5% of the total value of the ESOP loan portfolio for these companies during this period. The bank data were only available for defaults imposing losses; the data presented here do not include defaults that resulted in loan restructuring where the loans were ultimately repaid or were being paid on the new schedule.

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Colorado Energy Services ESOP

Summit, NJ: Pilot Hill Advisors LLC announced today that the shareholders of Payzone Directional Services, Inc. have sold a portion of their stock to the company's newly-formed Employee Stock Ownership Plan (ESOP). Terms of the transaction were not disclosed. Pilot Hill Advisors LLC provided financial consulting services to the company.

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Ohio Based A/E Firm Sponsors New ESOP

Summit, NJ: Pilot Hill Advisors is pleased to announce that ms consultants, inc. (www.msconsultants.com) recently completed a leveraged ESOP transaction whereby two senior shareholders tendered their shares to a newly-formed employee ownership trust. As a result of this transition, the ESOP has become a minority shareholder of the firm.

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