ESOPs and the Law (CLE Course)

Scales of Law and Justice

October 22, 2019 CSG Partners Staff

Learn the legal concepts and strategy behind employee stock ownership plans, earn up to 1.5 pre-approved CLE credits, and save $99 on this free course.

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Whether you are unfamiliar with ESOPs or you could use a refresher, this course covers the practical benefits of an employee ownership while highlighting the fiduciary and special tax rules applicable to these transactions. M&A, tax, trust and estate, and business succession practitioners - as well as middle-market business advisors - will benefit from this webinar.

Why learn about ESOPs?

An ESOP is a qualified, defined contribution employee benefit plan that invests primarily in the stock of a company. ESOP plans are "qualified" in that, in return for meeting certain rules designed to protect the interests of participants, plan sponsors receive substantial tax benefits.

Business owners can sell all or a portion of their stock in a business to an employee trust, in a highly tax-advantaged transaction. ESOPs are permitted to borrow money from or on the credit of the employer, to purchase stock from the selling shareholder.

Depending on structure, an ESOP-owned company can become a nontaxable entity and access money that would have otherwise been paid to taxes, to amortize the debt used to finance the transaction. In addition to providing business owners a means to diversify their assets and gain liquidity, an ESOP is an employee benefit plan that allows a company to attract and retain key personnel.


ESOP CLE Course Highlights

  • Discuss how to use employee stock ownership plans as a business succession strategy

  • Integrate an ESOP transaction with estate planning techniques

  • Identify how an ESOP sale can be an alternative to an M&A transaction

  • Update clients on financing options in the current business environment

  • Review the fiduciary rules under ERISA applicable to ESOP transactions

  • Summarize the special tax rules applicable to ESOP transactions


Featured Presenters

Steve Berman - Managing Director, CSG Partners

Stanley Bulua - Partner, Robinson Brog

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