Where Can EBT Be Applied for Employee Benefit Planning? Where can some of the uses of EBT be found in business? [Employee benefit trusts](https://accountance.net/employee-benefit-trust/) can be used in incentive plans, ownership programs, succession planning, or any kind of benefit plans in the long run. However, the answer will always rely on the objectives of the business and the guidelines that govern the establishment of the trust. In order to find out where can I use EBT, it is necessary to understand what an employee benefit trust is and how it is set up. There are different types of assets and beneficiaries in an employee benefits trust.