Understanding Plan Sponsor ESOP Accounting Basics
June 2, 2026Join Forvis Mazars for the first installment of our two-part webinar series, designed to break down the complexities of Employee Stock Ownership Plan (ESOP) accounting for plan sponsors. This introductory session will provide a solid foundation in the fundamentals of ESOP accounting, focusing on the nuances of leveraged versus non-leveraged ESOPs and the initial and ongoing accounting for ESOP shares, including the related impact on financial statement footnote disclosures.
Learning Objectives
Upon completion of this program, participants will be able to:
- Describe the accounting for the initial purchase of ESOP shares, including how these types of transactions are recorded and reported.
- Differentiate common types of internal loans used in ESOPs and summarize their accounting treatment.
- Explain how other contributions and S-corporation distributions are accounted for and their impact on the company’s financial statements.
- Identify required footnote disclosures and how they affect the financial statements.
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Accounting field of study may be awarded upon verification of participant attendance, during live broadcast.
Who’s This For
CEOs, CFOs, controllers, and bankers.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Basic
Recommended Field of Study
Accounting
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP 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.