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Panel Proposals

Operational Excellence

Spot the Flaws: A Critical, Hands-On Review of the ESOP Valuation Report

Wednesday, April 8, 2026
2:45 PM - 3:45 PM CDT
Location: 204
CE Type: CPE
Education Level: For All Levels
In this session, we'll discuss key components of a thorough valuation report, reviewing together the various methodologies and assumptions to find strengths and weaknesses in a hypothetical valuation report. We'll look to the settlement agreements and recent DOL investigations or case law, and other authorities such as the ACIPA guidelines, to further inform our discussions surrounding our collective review of the hypothetical valuation report. Extra brownie points to those who spot intentional errors in the sample valuation report!

NCEO Publication: The Fiduciary's Guide to ESOP Valuation

Learning Objectives:

  1. Become more confident in your ability to understand and read valuation reports and think critically about their contents.
  2. Understand the elements of the settlement agreements and case law impacting valuation report reviews.
  3. Be able to identify issues within valuation methodology and assumptions.