Suggested Curriculum for the ESOP Fundamentals Course

The NCEO designed this curriculum to take students through the ESOP Fundamentals course in a logical progression from topic to topic. Some students may choose to select a subset of the topics or approach the material in a different order.

Topic 1: An Overview of ESOPs

• Read An Introduction to ESOPs, chapters 1 and 4
• View the Webinars "Orientation to ESOPs: The Basics" (60 minutes) and "ESOP Communications PowerPoint Template" (53 minutes)
• Take quiz 1

Topic 2: Financing an ESOP

• Read An Introduction to ESOPs, chapters 2 and 3
• Take quiz 2

Topic 3: Valuation

• Read An Introduction to ESOPs, chapter 5
• View the Webinar "ESOP Valuation" (44 minutes)
• Take quiz 3

Topic 4: S Corporation ESOPs

• Read An Introduction to ESOPs, chapter 6
• Take quiz 4

Topic 5: Allocation, Distribution, and Diversification Rules

• Read An Introduction to ESOPs, chapters 7 to 9
• Take quiz 5

Topic 6: Fiduciary Issues

• Read An Introduction to ESOPs, chapters 10 and 11
• Take quiz 6

Topic 7: ESOP Committees

• Read An Introduction to ESOPs, chapter 13
• View the Webinar "Effective ESOP Committees" (77 minutes)
• Take quiz 7

Topic 8: Employee Involvement

• Read An Ownership Tale
• View the Webinar "Building a Company of Entrepreneurs" (84 minutes)
• Take quiz 8