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