When used wisely, warrants can be an effective tool for financing ESOP transactions and creating an appropriate balance of risk and reward. During this session, we will explore the various attributes and uses of warrants, describe their utility in financing and closing an ESOP transaction, and explore their key tax attributes. NCEO Resource: Warrants in ESOP Transactions
Learning Objectives:
Understand what a warrant is and how they are used in ESOP transactions
Learn how warrants are an important part of deal structure and negotiations
Recognize key tax consequences for both the company and the warrant recipient
