M&A, ESOP and Valuation Resources

ESOPs: The Overlooked Strategy for Impact Investing

Written by Kyle Wishing | June 18 2025

When you think about impact investing, your mind likely jumps to something like renewable energy, affordable housing, or community development. But there's a powerful, often-overlooked tool that blends financial returns with meaningful social impact: the Employee Stock Ownership Plan (ESOP).

If you're an owner exploring exit strategies or an investor who cares about people and performance, it’s time to consider how ESOPs fit into your vision for doing well by doing good.

What Is An ESOP?

An Employee Stock Ownership Plan (ESOP) is a qualified retirement plan that allows employees to become beneficial owners of the company. Think of it as a retirement vehicle, a succession plan, and a culture builder, all rolled into one.

Rather than selling your company to a private equity group or strategic buyer, you sell to a trust that holds stock on behalf of your employees. The company funds the purchase through future profits. Over time, employees build equity, and you exit with confidence.

ESOPs Are a Form of Impact Investing

At its core, impact investing seeks to generate measurable social benefits alongside financial returns. ESOPs do exactly that, but not in the ways Wall Street usually talks about it.

Here’s how:

1. Wealth Building for Working Families

Unlike traditional ownership transfers that enrich a small group of investors, an ESOP spreads value across your entire workforce. Over time, employees accumulate shares in their retirement accounts, often with no personal investment required.

Result: Real retirement wealth for employees who may never have had access to equity upside.

2. Preserving Local Jobs and Legacy

When companies sell to outside buyers, restructuring often follows, plants close, jobs move, and the founding mission fades. ESOPs flip that script.

With an ESOP, you keep decision-making local, protect jobs, and preserve the company culture you've spent a lifetime building.

Result: Economic stability for your community and continuity for your business.

3. Boosting Productivity and Engagement

Ownership changes behavior. Studies show that employee-owned companies see higher productivity, lower turnover, and greater resilience in downturns.

When employees have skin in the game, they think like owners, act like owners, and drive value like owners.

Result: Long-term business performance that aligns with social outcomes.

Real Impact, Backed by Policy

ESOPs aren’t just good ideas; they’re backed by decades of bipartisan legislation designed to encourage employee ownership. There are also generous tax benefits for both sellers and companies, making this a win-win from every angle.

Highlights include:

  • Tax deferral for sellers: Under Section 1042, you can defer capital gains taxes by reinvesting in qualified replacement property.
  • Tax-exempt ESOP companies: S corporation ESOPs can operate tax-free at the federal level, maximizing reinvestment capacity.

Result: More capital for growth, job creation, and impact.

Who Should Consider an ESOP?

You might be a good fit if you:

  • Are ready to transition ownership in the next 3–5 years
  • Want to protect your employees and company culture
  • Are looking for liquidity with favorable tax treatment
  • Believe in a value-based business

Whether you're a baby boomer planning retirement or a mid-career owner exploring legacy strategies, an ESOP gives you flexibility, fairness, and fulfillment.

How to Get Started

If you're curious about what an ESOP would look like for your business, start with a feasibility study. This includes:

  • Valuation: What is your company worth?
  • Structure: What’s the optimal deal format?
  • Cash flow modeling: Can the business support the transaction?

The goal is to align your goals, financial, cultural, and legacy, with the structure that makes sense for your company.

At PCE, we’ve guided hundreds of owners through ESOP transactions, from feasibility to close. You don’t have to figure it out alone.

Final Thought: Redefine Your ROI

In today’s economy, Return on Investment can mean more than profit. With an ESOP, you’re investing in people, communities, and purpose, without sacrificing financial return.

You get liquidity. Your team gets ownership. Your company gets stronger.

That’s impact investing, redefined.

Let’s Talk About Your Legacy

Ready to explore what an ESOP could mean for you and your business? PCE's ESOP team brings deep expertise, proven execution, and a commitment to your goals.

Kyle Wishing

With more than a decade of experience in ESOP transactions and valuation consulting, Kyle advises business owners and fiduciaries on structuring transactions that align with their strategic and financial goals. He brings deep expertise in corporate finance, valuation, and transaction advisory to every engagement, helping middle market clients navigate complex ownership transitions with clarity and confidence.

Read Kyle's Full Bio