ESOP Technical Issues Seminar 2011

Below you will find the links to watch each of the Technical Issues Webinar Sessions On-Demand:

  • Session 1: Introduction

    • What is an ESOP?
    • History of ESOPs

CLICK HERE TO WATCH SESSION 1

  • Session 2: Retirement Plan Basics

    • Qualified vs. Nonqualified plans
    • Types of Plans

CLICK HERE TO WATCH SESSION 2

  • Session 3: Basic ESOP Transactions

    • Prefund
    • Stock Contributions
    • Leveraged ESOPs
    • Section 1042 Transactions

CLICK HERE TO WATCH SESSION 3

  • Session 4: Plan Operation Features

    • Eligibility Requirements
    • Participation/Benefit Allocations
    • Vesting
    • Distributions

CLICK HERE TO WATCH SESSION 4

  • Session 5: Repurchase Obligation

    • Repurchase Liability Studies
    • Funding the Repurchase Obligation

CLICK HERE TO WATCH SESSION 5

  • Session 6: Administration/Recordkeeping

    • Disclosure Requirements
    • Administration Procedures
    • Administration Pitfalls
    • Lost Participants
    • Lost Beneficiaries

CLICK HERE TO WATCH SESSION 6

  • Session 7: Special Problem Areas of Administration

    • Contributions in Excess of 415 Limits
    • Excess 401(k) Deferrals

CLICK HERE TO WATCH SESSION 7

  • Session 8: Accounting Issues

    • Balance Sheet Impact
    • Income Statement Impact

CLICK HERE TO WATCH SESSION 8

  • Session 9: S Corporation ESOPs

    • Pitfalls
    • IRC 409(p) Anti-Abuse Provisions

CLICK HERE TO WATCH SESSION 9

  • Session 10: Valuation Issues

    • Majority Premium
    • Minority Discount
    • Marketability Discount

CLICK HERE TO WATCH SESSION 10

  • Session 11: Corporate Governance

    • Control Issues
    • Fiduciary Issues
    • Pass-Through Issues

CLICK HERE TO WATCH SESSION 11

  • Session 12: Key Employee Incentive Plans

    • Management Stock Bonus Plans
    • Stock Option Plans
    • Phantom Stock Plans
    • Supplemental Executive Retirement Plan

CLICK HERE TO WATCH SESSION 12

  • Session 13: Advanced ESOP Transactions

    • Combination Redemption/ESOP Buyout
    • Stock Warrants
    • Convertible Preferred Stock Transactions
    • Refinancing ESOP Loans
    • Multi-Stage Transactions
    • Combination ESOP and Safe Harbor 401(k) Plans

CLICK HERE TO WATCH SESSION 13