Menke & Associates, Inc. specializes in designing and installing Employee Stock Ownership Plans (ESOPs). Menke & Associates, Inc. is the most active company in the country in designing and installing ESOPs for privately held companies. Menke & Associates, Inc. has been one of the leading firms in the ESOP industry since the firm was founded in 1974. Menke & Associates Inc. is one of the few firms in the country that provides comprehensive ESOP servicing, including financial consulting services, legal services, employee communication services, administration services, appraisal services, and investment banking services.

Menke & Associates, Inc. provides comprehensive financial consulting services, including feasibility studies and funding proposals with respect to the design and implementation of ESOP programs. In addition, Menke & Associates, Inc. is available to assist in the explanation of any aspects of the ESOP or the transactions thereunder to others who may be involved, such as shareholders, directors, company counsel, company auditors, and company lenders.

Menke & Associates, Inc. provides all of the legal documentation necessary to design and install an ESOP, including plan documents, corporate resolutions, opinion letters, and employee announcements. In addition, Menke & Associates, Inc. prepares the IRS application for a Determination Letter and works with the pension trust representative of the IRS in connection with obtaining IRS approval. Menke & Associates, Inc. also keeps all clients advised of any changes in the laws or regulations which may affect the use or operation of the plan.

Menke & Associates, Inc. provides annual administration services for Employee Stock Ownership Plans and for other types of qualified plans, including pension plans, profit sharing plans, and 401(k) plans. Menke & Associates, Inc. handles all aspects of plan administration, including filing of the annual information return with IRS, trust reconciliation, preparation of employee benefit statements, and processing of benefit claims. Menke & Associates, Inc. has developed its own specialized ESOP programs in order to accommodate the complex accounting that is sometimes required in administering Employee Stock Ownership Plans.

Menke & Associates, Inc. prepares and provides various employee communications materials, including general explanation booklets, which explain the background and philosophy of ESOPs, and Summary Plan Descriptions, which explain the technical aspects of the plan. In addition, Menke & Associates, Inc. provides experienced representatives who design and conduct custom-made slide presentations for the purpose of communicating the plan to the employees and answering any questions they may have about the program.

Sansome Street Appraisers, Inc. is a wholly owned subsidiary of Menke & Associates, Inc. Sansome Street Appraisers, Inc. is an appraisal register which contracts with independent appraisal firms to provide business valuation appraisals of private companies. Collectively, the firms engaged by Sansome Street Appraisers, Inc. provide business valuation appraisals for over 800 companies per year.

Menke Capital Corp. is a wholly owned subsidiary of Menke & Associates, Inc. Menke Capital Corp. provides investment banking services with respect to ESOP transactions, merger and acquisition transactions, and management buyout transactions.