What are some of the applications of EBT arrangements in a business? An employee benefit trust can be utilized in employee incentive schemes, share ownership plans, succession planning or other longer term benefit schemes. But the answer is dependent on the company’s goals and the rules which govern the trust. To determine where can I use EBT, it is important to recognize what employee benefit trust is and how the arrangement is set-up. There are various kinds of assets and beneficiaries that can be part of an employee benefits trust. The legal and tax issues involved with creating an EBT should also be taken into account by businesses.