McKinnon Patten & Associates LLC

ESOP Advisory Services

ESOP Advisory

McKinnon Patten & Associates LLC, a Dallas CPA firm, is uniquely positioned to serve as an integrated provider of ESOP and ERISA advisory services through every stage of an ESOP's life cycle.

McKinnon Patten & Associates LLC serves ESOP companies ranging from small closely-held enterprises to large publicly traded corporations in a variety of industries across the country. We have provided valuation and advisory services to every major institutional ESOP trustee in the United States and are experienced in documenting and defending valuation analyses with various regulatory agencies including the Department of Labor, Internal Revenue Services, Securities and Exchange Commission and others.

Typical engagements include:

Pre-ESOP Planning

  • Assessment of strategic alternatives
  • ESOP feasibility studies
  • Preliminary valuations

ESOP Formation

  • Transaction structuring and negotiating
  • Initial valuations
  • Fairness opinions and solvency opinions

ERISA Compliance

  • Annual valuations
  • Follow-on transactions
  • ESOP loan restructurings
  • Trustee advisory
  • ESOP and ERISA litigation support and expert testimony


  • Merger and acquisition advisory
  • Recapitalizations
  • ESOP terminations
  • Fairness opinions

Contact us to Request a Consultation, or call Mark Patten at 214-696-1922 to discuss your particular needs.