This 2-hour self-study course provides a broad overview of Employee Stock Ownership Plans or "ESOPs."

Topics include: using ESOPs as a business succession tool, how ESOPs are structured and financed, typical scenarios where they are used, the tax differences and benefits between S corporation and C corporation ESOP owned companies, who runs and controls an ESOP owned business, how ESOP shares are valued compared to other sale options, and how employees benefit personally and become more productive.

Learning Objectives:

• Identify when ESOPs may be useful


• Identify basic facts about ESOPs and the benefits they provide owners & employees


• Recognize the differences between C corporation strategies and S corporation strategies


• Define how ESOPs valuations are derived


• List the pros and cons of seller financing versus bank financing


• Identify basic features of an Employee Stock Ownership Plan (ESOP) including how to establish the ESOP, options for funding the ESOP, tax considerations, reporting requirements, and how ESOPs work for different corporate structures


• Identify the benefits of ESOPs for owners and employees