In what way can EBT be used in a business? The use of employee benefit trust can include employee incentive program, stock ownership plan and succession planning, among others. However, the answer would vary based on the objectives of the business and the regulations surrounding the trust. In order to figure out where I can apply EBT, it is essential to understand first what employee benefit trust is and how the arrangement works. There are many types of assets and beneficiaries for an employee benefit trust.