Employee stock ownership plans (ESOPs) primer
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Employee stock ownership plans (ESOPs) primer

4 years ago · 287.9 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of employee stock ownership plans (ESOPs). ESOPs are defined contribution pension plans that invest primarily in the stock of the plan sponsor.

This primer discusses:

  • ESOP attributes and types of ESOPs

  • operations and recordkeeping

  • leveraged ESOPs

  • tax benefits and related compliance requirements

  • prohibited transactions exemptions

  • valuation of employer securities

  • accounting and auditing resources

Download the EBPAQC Primer on ESOPs

File name: ebpaqc-primer-on-esops.pdf

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