Tax Policy, Market Timing and Readiness to Sell Are Leading Construction Company Shareholders to ESOPs

Patrice Radogna, ASA, CPA, ABAR, is an Advisory Services director at Marcum LLP and co-leader of the Firm’s national employee stock ownership plan (ESOP) practice. She specializes in the valuation of operating businesses and pass-through entities and also provides fiduciary services, including transactions support, to ESOP (Employee Stock Ownership Plan) companies. She can be reached at Patrice.radogna@marcumllp.com. Marcum LLP is a top-ranked national accounting and advisory service firm and one of the leading construction accounting firms in the U.S.