Using COLI to Fund the ESOP Repurchase Liability

BVResearch Pro
Willamette Insights
May 1, 2003
Peter Williams

Summary

Corporate owned life insurance (COLI) is perhaps the most misunderstood financial instrument of those available for pri-vately held companies with a need to prefund (1) ESOP repur-chase obligations or (2) liabilities created by nonqualified ben-efit pla ...
Using COLI to Fund the ESOP Repurchase Liability
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