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2022 AICPA & CIMA Employee Benefit Plans Conference

EBP2204 - ESOP Overview

May 10, 2022 11:05am ‐ May 10, 2022 12:20pm

Standard: $49.00


This course will provide an overview of employee stock ownership plans (ESOPs). Topics will include what is an ESOP, how it works differently than other qualified plans, and the differences for C vs S corporations with ESOPs. The course will not be specific with respect to audit procedures but will provide an understanding of the various cash and stock flows that occur with ESOPs with a focus on leveraged ESOPs.

Learning Objectives:
  • Determine why companies may sponsor an ESOP
  • Identify how an ESOP is structured
  • Differentiate what rules apply differently for an ESOP


Tags: TAX Audit

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