Baltimore OIA Speaker Guidelines

OCTOBER 20TH BALTIMORE, MD MASTERING THE ESOP REPURCHASE OBLIGATION: A HANDS-ON WORKSHOP FOR CFOS CALL FOR SPEAKERS

SPEAKER BENEFITS

DEADLINE TO APPLY

Sharing your knowledge and experience with employee-owners Exposure, brand awareness, and lead generation Opportunity to create engaging and enriching content One dedicated agenda session

August 15, 2025

SPEAKER REQUIREMENTS All submissions must include a confirmed CFO from an EO company Content should be 40% presenter led education, 60% hands on small group activity Activity session titles, descriptions and learning objectives are fixed. You are applying to speak in one of the sessions below.

APPLY HERE Please note: This is a PAID speaking opportunity

Session Topics & Objectives 1

2

DECODING REPURCHASE OBLIGATION: RULES & POLICY IMPACT

BUILDING YOUR REPURCHASE FORECAST: A HANDS-ON MODELING SESSION

Detail the statutory triggers and timing requirements for ESOP share distributions (IRC Section 409(h)).

Quantify the cash flow implications of immediate vs. deferred, and lump-sum vs. installment distribution policies.

Evaluate the strategic and fiduciary considerations for modifying ESOP distribution policies to enhance financial flexibility.

3 FUNDING THE OBLIGATION: CASH FLOW, S-CORP STRATEGIES, & BALANCING GROWTH WORKSHOP Analyze the distinct financial and tax implications of "recycling" versus "redeeming" ESOP shares for RO funding.

Formulate optimal funding strategies considering cash flow, corporate goals, and S-corporation tax status, while balancing funding needs with company growth objectives including acquisition strategies and other capital expenditures.

Identify and proactively mitigate financial pitfalls associated with inadequate RO funding.

5 BUILDING A SUSTAINABLE ESOP: INTEGRATED STRATEGIC PLANNING Develop a comprehensive understanding of ESOP sustainability beyond financial repurchase capacity, specifically through strategic integration with overall business goals.

Integrate RO planning with broader strategic initiatives (e.g., succession, governance, culture).

Formulate proactive crisis response and contingency plans related to potential RO challenges.

Formulate a preliminary, actionable Implementation Roadmap for enhancing your company's overall ESOP sustainability.

Develop a foundational repurchase obligation forecast model leveraging practical technology and tools (e.g., templates).

Assess the sensitivity of projected RO to changes in critical variables (e.g., stock value growth, turnover).

Benchmark your company's RO practices against NCEO 2023 survey findings (from Chapter 9 of the Handbook).

4 STRATEGIC LEVERS: IMPACT ON SHARE VALUE & RELEVERAGING DEEP DIVE Analyze the quantitative impact of the repurchase obligation on ESOP share value and overall enterprise valuation.

Evaluate the strategic rationale, financial mechanics, and optimal timing for an ESOP releveraging transaction.

Identify advanced strategies to manage stock flow, benefit levels, and capital structure to mitigate future repurchase pressures.

6 DEADLINE TO APPLY

August 15, 2025 APPLY HERE