NCEO Webinar: Warrants & SARs in ESOP Transactions: Accounting, Tax, and Best Practices

Warrants and stock appreciation rights (SARs) often play a critical role in structuring ESOP transactions, yet they come with complex accounting and tax considerations.

Join KSM’s Zach Kubly, Dan Sailer, and Jessica Boicourt as they explore the fundamentals of these instruments – what they are, why they’re used, and how they impact both companies and individuals. Attendees will gain clarity on GAAP accounting treatment, key footnote disclosures, and the tax implications for corporations and shareholders. The discussion will also highlight valuation considerations, as well as best practices for structuring warrants and SARs to align with company strategy and stakeholder incentives.

Discussion topics will include:

• The differences between warrants and stock appreciation rights (SARs) and why they are used in ESOP transactions
• The basic accounting rules for recording and reporting warrants and SARs
• Key tax considerations and best practices for companies and individuals

This webinar is presented in partnership with the National Center for Employee Ownership (NCEO) as part of the NCEO’s Employee Ownership Compass virtual learning series. NCEO members may register for the webinar at no cost. If you are not an NCEO member, you may join the organization for a nominal fee to gain access to the webinar and other NCEO member benefits.