Mark Nebrig, Drew Newman, and Joseph Piligian co-author Law360 Article: Bipartisan Bill Could Aid ESOP Formation, Valuation Clarity

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08.2025
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Moore & Van Allen (MVA) Co-head of Litigation Mark Nebrig, Litigation Counsel Drew Newman, and Litigation Associate Joseph Piligian authored the article, “Bipartisan Bill Could Aid ESOP Formation, Valuation Clarity” published by Law360.

The article

On July 30, the U.S. Senate Health, Education, Labor and Pensions Committee unanimously reported the bipartisan Retire through Ownership Act, S. 2403, to the full Senate for further consideration.

The act represents a meaningful first step to provide much-needed clarity for the industry, prospective sellers to an employee stock ownership plan and the courts as they grapple with whether a transaction can qualify under the adequate consideration exemption in the Employee Retirement Income Security Act.

The bill's co-sponsor, Sen. Tim Kaine, D-Va., described the act as creating a safe harbor for fiduciaries with the clear goal of promoting fairness and clarity in valuations for ESOP transactions.

In doing so, the act seeks to eliminate the uncertainty and litigation risk that has plagued the industry and chilled the growth of ESOP formation in recent years.

To view the full article, click here.

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