Employee Stock Ownership Plans

The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of employee stock ownership plans (ESOPs). 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 and accounting and auditing resources.

Download Resource›

Email Have a question about something you read? Give us a call or shoot us an email.




Thank you for contacting us! Someone will be with you shortly.