This is a series of two Webinars (each three hours in length) on ESOP technical issues. Presented by the legal and administration staff of Menke & Associates, Inc., they consist of a detailed explanation and analysis of the advanced operational and administration issues that are involved in operating and administering an ESOP. These Webinars are primarily for existing ESOP companies and are designed to assist ESOP companies in understanding how to avoid potential operational problems. These Webinars assume that the participant already has a basic knowledge of ESOPs.

To sign up for one of our Technical Issues seminars:

  • Call Jeanie Kluga at 1-800-347-8357 or
  • Download our registration form and fax the form to (415) 398-2260, email it to jkluga@menke.com or mail it to:

Menke & Associates, Inc.
Attn: Jeanie Kluga
255 California Street, 10th Floor
San Francisco, CA 94111

Click here to download the flyer

Program Agenda

  • Session 1: Introduction
    • What is an ESOP?
    • History of ESOPs
  • Session 2: Retirement Plan Basics
    • Qualified vs. Nonqualified plans
    • Types of Plans
  • Session 3: Basic ESOP Transactions
    • Prefund
    • Stock Contributions
    • Leveraged ESOPs
    • Section 1042 Transactions
  • Session 4: Plan Operation Features
    • Eligibility Requirements
    • Participation/Benefit Allocations
    • Vesting
    • Distributions
  • Session 5: Repurchase Obligation
    • Repurchase Liability Studies
    • Funding the Repurchase Obligation
  • Session 6: Administration/Recordkeeping
    • Disclosure Requirements
    • Administration Procedures
    • Administration Pitfalls
    • Lost Participants
    • Lost Beneficiaries
  • Session 7: Special Problem Areas of Administration
    • Contributions in Excess of 415 Limits
    • Excess 401(k) Deferrals
  • Session 8: Accounting Issues
    • Balance Sheet Impact
    • Income Statement Impact
  • Session 9: S Corporation ESOPs
    • Pitfalls
    • IRC 409(p) Anti-Abuse Provisions
  • Session 10: Valuation Issues
    • Majority Premium
    • Minority Discount
    • Marketability Discount
  • Session 11: Corporate Governance
    • Control Issues
    • Fiduciary Issues
    • Pass-Through Issues
  • Session 12: Key Employee Incentive Plans
    • Management Stock Bonus Plans
    • Stock Option Plans
    • Phantom Stock Plans
    • Supplemental Executive Retirement Plan
  • 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