EBP2204. ESOP Overview

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
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
3-5 Years in the Profession
Advanced Preparation
None
Session Tags
TAX
Audit
Speakers
Image of Tanner Coulter

Tanner Coulter

Principal
Ernst & Young, LLP
Image of Anne Bushman

Anne Bushman

CPA
Partner
RSM