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Plan Sponsor ESOP Accounting: An Overview

July 11, 2023
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Employee stock ownership plans (ESOPs) are becoming more prevalent retirement vehicles, often benefiting owners and employees. Join us for part one of a two-part, complimentary webinar aimed at helping you understand how an ESOP affects company financial statements and related footnotes. Angela Fisher and Corey Vincent will discuss the various types of ESOP loans and the related GAAP accounting for each type. We’ll also navigate what is and is not required to be disclosed in the footnotes.

Learning Objectives

Upon completion of this program, participants will be able to: 

  • Describe accounting for both leveraged and non-leveraged ESOPs for plan sponsors.
  • Identify the types of leveraged ESOP loans.
  • Discuss the basics of repurchase obligation on plan sponsor’s financial statements.
  • Explain required footnote disclosures for plan sponsor’s financial statements.


Angela Fisher, Corey Vincent

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