{"id":3936,"date":"2017-04-26T13:30:52","date_gmt":"2017-04-26T17:30:52","guid":{"rendered":"https:\/\/www.stevenslee.com\/sesesop\/?p=3936"},"modified":"2026-08-11T12:22:54","modified_gmt":"2026-08-11T16:22:54","slug":"esop-trustee","status":"publish","type":"post","link":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/","title":{"rendered":"ESOP Trustee"},"content":{"rendered":"<h2>Meeting Requirements for Fiduciary Responsibility<\/h2>\n<p>An ESOP fiduciary is required to act in the best interests of the plan participants. The requirements include specific rules as well as best practices relating to corporate governance and the administration of the ESOP.<\/p>\n<p>The trustee of the ESOP trust is a plan fiduciary who must fulfill specific rules, including oversight of the valuation of the stock in the ESOP. The ESOP trustee may be an institutional trustee or may be an individual person, either a person who is independent from the company or who has another role at the company, such as an executive officer.<\/p>\n<p>At SES\u00a0ESOP Strategies,\u00a0we can help ESOP fiduciaries understand their responsibilities. We can also provide guidance on the ways fiduciaries fulfill their obligations and understand their relationship to other constituents in the ESOP transaction. Through our affiliated multidisciplinary professional services platform, <a href=\"http:\/\/www.stevenslee.com\/services\/esop\/\">Stevens\u00a0&amp; Lee<\/a>,\u00a0we can also serve as counsel to the trustee or other fiduciary.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Meeting Requirements for Fiduciary Responsibility An ESOP fiduciary is required<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":46,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3936","post","type-post","status-publish","format-standard","hentry","category-resources"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Role on an ESOP Trustee - SES ESOP Strategies<\/title>\n<meta name=\"description\" content=\"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Role on an ESOP Trustee - SES ESOP Strategies\" \/>\n<meta property=\"og:description\" content=\"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/\" \/>\n<meta property=\"og:site_name\" content=\"SES ESOP Strategies\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-26T17:30:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-11T16:22:54+00:00\" \/>\n<meta name=\"author\" content=\"tjgivens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"tjgivens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/\"},\"author\":{\"name\":\"tjgivens\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#\\\/schema\\\/person\\\/3955d0bd14f01445a132248eff2d400b\"},\"headline\":\"ESOP Trustee\",\"datePublished\":\"2017-04-26T17:30:52+00:00\",\"dateModified\":\"2026-08-11T16:22:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/\"},\"wordCount\":161,\"publisher\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#organization\"},\"articleSection\":[\"Resources\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/\",\"url\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/\",\"name\":\"Role on an ESOP Trustee - SES ESOP Strategies\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#website\"},\"datePublished\":\"2017-04-26T17:30:52+00:00\",\"dateModified\":\"2026-08-11T16:22:54+00:00\",\"description\":\"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/resources\\\/esop-trustee\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESOP Trustee\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#website\",\"url\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/\",\"name\":\"Griffin Financial Group\",\"description\":\"TAILORED ESOP SOLUTIONS. SUSTAINABLE RESULTS.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#organization\",\"name\":\"Griffin Financial Group\",\"url\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Griffin Financial Group\"},\"image\":{\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/griffin-financial-group\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/#\\\/schema\\\/person\\\/3955d0bd14f01445a132248eff2d400b\",\"name\":\"tjgivens\",\"url\":\"https:\\\/\\\/www.stevenslee.com\\\/sesesop\\\/author\\\/tjgivens\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Role on an ESOP Trustee - SES ESOP Strategies","description":"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/","og_locale":"en_US","og_type":"article","og_title":"Role on an ESOP Trustee - SES ESOP Strategies","og_description":"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.","og_url":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/","og_site_name":"SES ESOP Strategies","article_published_time":"2017-04-26T17:30:52+00:00","article_modified_time":"2026-08-11T16:22:54+00:00","author":"tjgivens","twitter_card":"summary_large_image","twitter_misc":{"Written by":"tjgivens","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/#article","isPartOf":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/"},"author":{"name":"tjgivens","@id":"https:\/\/www.stevenslee.com\/sesesop\/#\/schema\/person\/3955d0bd14f01445a132248eff2d400b"},"headline":"ESOP Trustee","datePublished":"2017-04-26T17:30:52+00:00","dateModified":"2026-08-11T16:22:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/"},"wordCount":161,"publisher":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/#organization"},"articleSection":["Resources"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/","url":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/","name":"Role on an ESOP Trustee - SES ESOP Strategies","isPartOf":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/#website"},"datePublished":"2017-04-26T17:30:52+00:00","dateModified":"2026-08-11T16:22:54+00:00","description":"The ESOP trustee is a plan fiduciary who must fulfill duties that include oversight of the valuation of the stock in the ESOP.","breadcrumb":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.stevenslee.com\/sesesop\/resources\/esop-trustee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.stevenslee.com\/sesesop\/"},{"@type":"ListItem","position":2,"name":"ESOP Trustee"}]},{"@type":"WebSite","@id":"https:\/\/www.stevenslee.com\/sesesop\/#website","url":"https:\/\/www.stevenslee.com\/sesesop\/","name":"Griffin Financial Group","description":"TAILORED ESOP SOLUTIONS. SUSTAINABLE RESULTS.","publisher":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.stevenslee.com\/sesesop\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.stevenslee.com\/sesesop\/#organization","name":"Griffin Financial Group","url":"https:\/\/www.stevenslee.com\/sesesop\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.stevenslee.com\/sesesop\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Griffin Financial Group"},"image":{"@id":"https:\/\/www.stevenslee.com\/sesesop\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/griffin-financial-group\/"]},{"@type":"Person","@id":"https:\/\/www.stevenslee.com\/sesesop\/#\/schema\/person\/3955d0bd14f01445a132248eff2d400b","name":"tjgivens","url":"https:\/\/www.stevenslee.com\/sesesop\/author\/tjgivens\/"}]}},"_links":{"self":[{"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/posts\/3936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/comments?post=3936"}],"version-history":[{"count":2,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/posts\/3936\/revisions"}],"predecessor-version":[{"id":3939,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/posts\/3936\/revisions\/3939"}],"wp:attachment":[{"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/media?parent=3936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/categories?post=3936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.stevenslee.com\/sesesop\/wp-json\/wp\/v2\/tags?post=3936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}