This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Employee Stock Ownership Plans

Read now

EBPAQC | Free for EBPAQC members | AICPA | May 2013 | AICPA.org

Parties-in-interest/prohibited transactions
Foundational
Report

0 Save

Save

Description
Comments/Reflections

This primer provides a general understanding of employee stock ownership plans (ESOPs), and includes topics on:

ESOP attributes and types of ESOPs,
operations and recordkeeping,
leveraged ESOPs,
tax benefits and related compliance requirements,
prohibited transactions exemptions, and
valuation of employer securities

Topics covered:

Employee benefit plan auditing: Technical: ESOPs: Parties-in-interest/prohibited transactions, Foundational
Employee benefit plan auditing: Technical: ESOPs: Valuation of employer stock/using work of an appraiser, Foundational

Technical

Employee Stock Ownership Plans

Comments/Reflections

You may also be interested in:

Article

ESOPs help some CPA firms with retention, succession

Article

Opening the books, growing the business

Explore Topics