--- title: Notes | Seller Economics description: Seller Economics | Notes from Old Harbor Advisors on ESOPs, ownership transitions, and the owners of contract-driven companies in Massachusetts and New England. image: https://oldharboradvisors.com/hubfs/oha-site/brand/oha-heritage-share-1200x630.jpg --- [Skip to content](https://oldharboradvisors.com/notes/tag/seller-economics#main-content) [![Old Harbor Advisors anchor](https://oldharboradvisors.com/hs-fs/hubfs/oha-site/brand/oha-gold-plate-anchor-2026-10-22.webp?width=52&height=53&name=oha-gold-plate-anchor-2026-10-22.webp) OLD HARBOR ADVISORS, LLC](https://oldharboradvisors.com) Menu - [Mission & Values](https://oldharboradvisors.com/mission-and-values) - [Business Owners](https://oldharboradvisors.com/the-practice/for-owners) Business Owners submenu - [Family Businesses](https://oldharboradvisors.com/the-practice/for-owners/family-businesses) - [Contractors](https://oldharboradvisors.com/the-practice/for-owners/contractors) - [Professional Services Firms](https://oldharboradvisors.com/the-practice/for-owners/professional-services-companies) - [Business Advisors](https://oldharboradvisors.com/the-practice/for-advisors) Business Advisors submenu - [Bankers](https://oldharboradvisors.com/the-practice/for-advisors/bankers) - [Wealth Advisors](https://oldharboradvisors.com/the-practice/for-advisors/wealth-advisors) - [CPAs & Attorneys](https://oldharboradvisors.com/the-practice/for-advisors/cpas-and-attorneys) - [Team](https://oldharboradvisors.com/team) - [Our Approach](https://oldharboradvisors.com/the-practice) - [Resources](https://oldharboradvisors.com/resources) Resources submenu - [ESOP 101](https://oldharboradvisors.com/resources/esop-basics) - [FAQs](https://oldharboradvisors.com/resources/faqs) - [Common Misconceptions](https://oldharboradvisors.com/resources/common-misconceptions) - [Is an ESOP the Right Fit?](https://oldharboradvisors.com/resources/esop-fit) - [Articles & Market Intelligence](https://oldharboradvisors.com/resources/market-intel) - [Outside Organizations & Resources](https://oldharboradvisors.com/resources#organizations) [Talk to Us](https://oldharboradvisors.com/talk-to-us) TOPIC # Seller Economics Notes from Old Harbor Advisors on ESOPs, ownership transitions, and the owners of contract-driven companies in Massachusetts and New England. OCTOBER 7, 2026 SUCCESSION PLANNING ## [Management buyout or ESOP? How two inside sales compare](https://oldharboradvisors.com/notes/management-buyout-vs-esop) Many owners who want the company to stay in familiar hands narrow the choice to two inside buyers: the management team, or an employee stock ownership plan (ESOP) that holds shares for employees. Both can keep the company independent and reward the people who ... [READ →](https://oldharboradvisors.com/notes/management-buyout-vs-esop) OCTOBER 7, 2026 SELLER ECONOMICS ## [The Section 1042 rollover: who qualifies, and what it defers](https://oldharboradvisors.com/notes/section-1042-rollover) Owners who look into selling to an ESOP soon hear about Section 1042. It can let a seller postpone capital gains tax on a sale to an ESOP, if a long list of conditions is met. It postpones the tax. It does not forgive it. [READ →](https://oldharboradvisors.com/notes/section-1042-rollover) Educate • Explore • Prepare ![Old Harbor Advisors, LLC seal](https://oldharboradvisors.com/hs-fs/hubfs/oha-site/brand/oha-heritage-seal.webp?width=156&height=156&name=oha-heritage-seal.webp) Ownership • Stewardship • Legacy [Business Owners](https://oldharboradvisors.com/the-practice/for-owners) - [Family Businesses](https://oldharboradvisors.com/the-practice/for-owners/family-businesses) - [Contractors](https://oldharboradvisors.com/the-practice/for-owners/contractors) - [Professional Services Firms](https://oldharboradvisors.com/the-practice/for-owners/professional-services-companies) [Advisors](https://oldharboradvisors.com/the-practice/for-advisors) - [Bankers](https://oldharboradvisors.com/the-practice/for-advisors/bankers) - [Wealth Advisors](https://oldharboradvisors.com/the-practice/for-advisors/wealth-advisors) - [CPAs & Attorneys](https://oldharboradvisors.com/the-practice/for-advisors/cpas-and-attorneys) Old Harbor - [Mission & Values](https://oldharboradvisors.com/mission-and-values) - [Team](https://oldharboradvisors.com/team) - [Our Approach](https://oldharboradvisors.com/the-practice) - [Resources](https://oldharboradvisors.com/resources) - [Talk to Us](https://oldharboradvisors.com/talk-to-us) Office 176 Federal St, 6th Floor Boston, MA 02110 [info@oldharboradvisors.com](mailto:info@oldharboradvisors.com) [+1 617-237-0267](tel:+16172370267) © 2026 Old Harbor Advisors, LLC [PRIVACY](https://oldharboradvisors.com/privacy) ```json { "@context" : "https://schema.org", "@id" : "https://oldharboradvisors.com/#org", "@type" : [ "Organization", "ProfessionalService" ], "address" : { "@type" : "PostalAddress", "addressCountry" : "US", "addressLocality" : "Boston", "addressRegion" : "MA", "postalCode" : "02110", "streetAddress" : "176 Federal St, 6th Floor" }, "contactPoint" : { "@type" : "ContactPoint", "availableLanguage" : "English", "contactType" : "inquiries", "email" : "info@oldharboradvisors.com", "telephone" : "+1-617-237-0267", "url" : "https://oldharboradvisors.com/talk-to-us" }, "description" : "Old Harbor Advisors helps middle market business owners and their advisors understand how Employee Stock Ownership Plans (ESOPs) can help preserve business independence, deliver significant tax advantages, provide liquidity for owners, strengthen employee engagement, and support long-term business continuity and legacy.", "email" : "info@oldharboradvisors.com", "founder" : { "@id" : "https://oldharboradvisors.com/team#jack" }, "image" : "https://247514930.fs1.hubspotusercontent-na2.net/hubfs/247514930/oha-site/brand/oha-heritage-share-1200x630.jpg", "knowsAbout" : [ "Employee stock ownership plans (ESOPs)", "Employee ownership", "Business succession planning", "Ownership transition", "Management buyouts", "Family Business Succession" ], "legalName" : "Old Harbor Advisors LLC", "logo" : "https://247514930.fs1.hubspotusercontent-na2.net/hubfs/247514930/oha-site/brand/oha-heritage-icon-512.png", "makesOffer" : [ { "@type" : "Offer", "itemOffered" : { "@type" : "Service", "description" : "We educate business owners and their advisors on the possibilities of employee ownership, including its potential benefits and costs, opportunities and pitfalls, and the risks and considerations involved in determining whether it aligns with their business, financial, and succession goals.", "name" : "Education" } }, { "@type" : "Offer", "itemOffered" : { "@type" : "Service", "description" : "We help business owners and their advisors explore the flexibility of employee ownership, consider the options available, and assess how different approaches may support their succession, tax, and legacy goals.", "name" : "Exploration" } }, { "@type" : "Offer", "itemOffered" : { "@type" : "Service", "description" : "We work with leading national ESOP advisory firms. 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