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Plan Sponsor ESOP Accounting – Advanced Sponsor Topics

August 4, 2025

Join us for an informative webinar as we discuss how warrants and management incentive plans are most commonly used in employee stock ownership plan (ESOP) transactions. We’ll delve into the accounting methodology and explain the difference between liability and equity methods. In addition, we’ll explore other accounting considerations in ESOP transactions, such as push-down accounting and footnote disclosures.

Learning Objectives

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

  • Distinguish between debt and equity instruments.
  • Discuss how to properly disclose and account for debt and equity instruments in financial statements.
  • Explain the applicability of push-down accounting for ESOP transactions.

Presenter(s)

John Gernand, Angela Fisher