EBP2402. Advanced issues for ESOP Plans

This session is an advanced discussion on unique ESOP considerations. As an ESOP plan matures, certain administration and compliance issues may arise. These include managing cash and distributions, complying with Statutory Diversification Rules, allocating shares to newer participants after all the shares have been acquire and section 409(p) testing.

Learning Objectives:

• Identify unique ESOP rules
• Evaluate methods to address issues that arise for mature ESOPs