Employee Stock Ownership Plans (ESOPs): A Tax Favored Liquidity Tool for Banks and Their Clients

Finance & Accounting

This webinar looks at how Employee Stock Ownership Plans (ESOPs) can be used by banks and their customers as a tax-favored way to provide owners with a market for their shares. In this webinar, you will learn how an ESOP works to buy shares in pre-tax dollars from owners of closely held companies and can be used by community banks as well as a market for the shares of their dispersed ownership. The webinar about how ESOPs work can help banks keep their clients where owners want to move on as well as how ESOPs can be a great tool for community banks in their own benefit plans.

Who Should Attend: CFOs, finance officers, Accounting Professional, Benefits Specialists

Learning Objectives

  • Learn what the rules for ESOPs are—who is covered, how stock is valued, when people get their shares, how the plan is governed and other key issues
  • Discover the unique tax benefits of ESOPs for sellers to an ESOP, companies, and employees
  • Explore how ESOPs are financed to buy shares and how community banks can provide the funding to retain and attract clients
  • Examine why ESOPs are more common in community banks than any other industry (hint: they are a valued benefit and they provide a tax-favored way to provide liquidity for thinly traded or closely held shares)
  • Learn when ESOPs are not a good idea


Corey Rosen
National Center for Employee Ownership 
The National Center for Employee Ownership is a private, nonprofit membership, information, and research organization in Oakland, CA. The NCEO is widely considered to be the authoritative source on broad-based employee ownership plans. He cofounded the NCEO in 1981 after working five years as a professional staff member in the U.S. Senate, where he helped draft legislation on employee ownership plans. He is the author or co-author of more than 100 articles and numerous books on employee ownership. He has a Ph.D. in political science from Cornell University. He previously served on the board of directors of the Great Place to Work Institute (creators of the “The 100 Best Companies to Work for in America” list). He currently is on six ESOP company boards. In 2009, he was awarded the Txemi Cantera Social Economy Award, given annually in Spain.

Webinar Fees

Pricing For Price Season Pass
Bank Member $195 $0
Bank Nonmember $249 $0
Affiliate Member $195 $0
Affiliate Nonmember $249 $0

Season Pass Members receive 4 individual logins to every webinar

Additional Info

Participants will earn 1.0 CPE credit

Field of Study: Specialized Knowledge

Prerequisites: Knowledge of the Full Credit Bill Rule

Advanced Preparation: None

Program Level: Intermediate

Delivery Method: Group Internet Based

Refunds and Cancellations: Webinar registrations are non-refundable. If the registrant is unable to attend the designated time and date of the webinar, a playback link and any written materials will be provided within 2 business days following the conclusion of the webinar

Western Bankers Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.nasbaregistry.org.


Click here to register online