Our affiliate, ButcherJoseph & Co.*, is a boutique investment bank with substantial ESOP and Valuation Advisory practices. Their partners have advised ESOP companies on hundreds of deals, ranging from the initial sale to an ESOP to recapitalizing existing ESOP-owned businesses. This expertise helps maximize shareholder value, which has always been one of their core philosophies, in addition to preserving companies’ legacies and generating opportunities for employee wealth creation across the U.S. At Laffer Tenger Investments, we advise shareholders considering the sale of a business to an ESOP. We can provide insight on investment strategies available through IRC section 1042, including:

• The use of floating rate notes (FRNs) as Qualified Replacement Property (QRP)
• Advantages and disadvantages of a diversified portfolio as Qualified Replacement Property
• Liquidity through monetization loan strategies

Download Section 1042 Capital Gains Tax Deferral white paper. 

*ButcherJoseph & Co. is an affiliate of Laffer Tengler Investments.