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The ESOP Association

ESOP Association Resources

ESOP Report, Legal Update, Ownership Advantage, President's Corner, Washington Report, Arbitration, National Conference, Resource
Mar. 01
ESOP Report March 2019
National Conference offers great content for members of ESOP committees.
Jun. 06
1997 - Improvements to Subchapter S ESOP Law
After a concerted effort, Congress and the Administration are persuaded to improve the 1996 Subchapter S ESOP Law, and beginning in 1998 it becomes allowable for Subchapter S Corporations to sponsor an ESOP. Previously, S-corporations could not sponsor ESOPs because qualified retirement plans could not own stock in the sponsoring company.