The ESOP Podcast Summer School – Session 5

The ESOP Podcast Summer School – Session 5: ESOP 101

“The ESOP Podcast Summer School” is in session! We’ve curated a special summer series of podcasts from recent conferences designed to let you sit back, relax, and get up-to-date on all things ESOP, and this week we’re featuring one of our most popular podcasts: ESOP 101.  Learn the what, why, and how of ESOPs from a team of experts in this very accessible presentation.

Mark R. Kossow, Esq., a partner at Archer & Greiner P.C., Robert C. Hilton Jr., ASA, Director of Valuation and ESOP Services at Katz, Sapper & Miller, and Richard A. Heeter, Managing Director at Capital Trustees, LLC  gathered together at Archer & Greiner’s offices in Haddonfield, NJ to present you with a 360-degree overview of the what, why, and how of ESOPs.

DISCLAIMER: The opinions expressed in this presentation and the presentation materials are not intended to be used as legal or valuation advice. Please consult with counsel as necessary.

Click below to download the accompanying “ESOP 101 What, Why and How” slide show presentation.

ESOP 101


This presentation was broadcast live on Periscope on Thursday, February 8th.  Follow @CapTrusteeBret on Twitter for future live broadcasts.

ESOP 101 Presentation Panel Live

L-R: Mark R. Kossow, Esq. Archer & Greiner P.C., Robert C. Hilton Jr., ASA, Katz Sapper & Miller, and Richard A. Heeter of Captial Trustees, LLC.

Archer and Greiner Haddonfield

Archer & Greiner’s offices in Haddonfield, NJ.

You can bookmark the full ESOP Summer School series here.

More about Mark R. Kossow and Archer & Greiner PC

Mark Kossow

Archer and Greiner logo

Mark Kossow focuses his practice on employee stock ownership plans (ESOPs) and is a partner at Archer & Greiner P.C.

His practice is focused on implementing ESOP transactions and their compliance with IRS and Department of Labor requirements.  Mark’s strong tax background helps corporations, fiduciaries, and selling shareholders to maximize the tax advantages of their ESOP transactions.

He frequently speaks on topics relating to ESOPs, ERISA, and tax matters at meetings of The ESOP Association and other organizations concerned with exit planning and succession planning.

Mark is listed in Best Lawyers in America (Tax Law), and is an active member of The ESOP Association and the National Center for Employee Ownership (NCEO).

Mark is a graduate of the University of Michigan (with distinction) and Albany Law School (cum laude).  He also holds an advanced legal degree (LL.M.) in taxation from New York University Law School.

More about Robert C. Hilton Jr. and Katz Sapper & Miller

Robert Hilton

Katz Sapper and Miller Logo

Rob Hilton, ASA is Director of Valuation and ESOP Services at Katz Sapper & Miller. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and is based in Rochester, NY.  As one of the top 60 CPA firms in the nation, KSM has earned a reputation as a leader in the areas of accounting, tax and consulting services. KSM is regularly named one of the “Best of the Best” accounting firms in the nation by INSIDE Public Accounting magazine.  KSM is a 100% employee owned S-corporation ESOP.

EXPERIENCE:  Rob has about 20 years of experience and has provided hundreds of valuations in a wide variety of equity classes.  Rob has extensive experience with the implementation and administration of employee stock ownership plans (ESOPs), the valuation of gift and estate planning, buy-sell agreements, recapitalization, mergers and acquisitions, purchase price allocations, financial reporting, and general corporate planning with experience in a broad range of industries. In addition, he focuses on the valuation of covenant-not-to-compete and non-solicitation agreements.

CERTIFICATIONS/EDUCATION:  He is a member of the National Center of Employee Ownership and The ESOP Association and is a regular speaker at regional and national conferences.  He is currently the Executive Vice President of the New York/New Jersey ESOP Association Chapter.

Rob has testified as an expert witness in the Superior Court of New Jersey.

Rob holds a B.A. in Chemistry and Psychology from Emory University and an M.B.A. from the University of Rochester, William E. Simon Graduate School of Business Administration.

More about Richard A. Heeter, Capital Trustees, LLC

And, of course, you can learn more about our own Managing Director, Rich Heeter, on our about page, or listen to ESOP Podcast Episode 1: Introduction.


We Want to Hear from YOU

Do you have feedback about this or any other episode of The ESOP Podcast? Do you have a topic that you would like for us to discuss on the show? Would you like to appear on the podcast as a featured guest or a panelist in a group presentation? Then we want to hear from you! Send us an email at

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