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

Topic 2: Financing an ESOP

Topic 3: Valuation

Topic 4: S Corporation ESOPs

Topic 5: Allocation, Distribution, and Diversification Rules

Topic 6: Fiduciary Issues

Topic 7: ESOP Committees

Topic 8: Employee Involvement