What are the uses of EBT arrangements in business? Employee benefit trusts may be employed in employee incentive programs, stock ownership programs, succession planning or any other longer term benefit programs. However, the uses of an employee benefit trust arrangement depends upon the purpose of the trust as well as the rules governing the trust. In order to figure out where can I use EBT, it is crucial to understand what exactly is an employee benefit trust arrangement and how it is created. There are different kinds of assets as well as beneficiaries who can be covered under an employee benefit trust arrangement.