THE ESOP ASSOCIATION

Policy Papers

Policy Papers

Access to Capital a Barrier to ESOP Creation

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Limits on ESOP Contributions IRS Section 404 and 415

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Lifetime Income Disclosure Requirement

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Contract Assistance Program Eligibility for ESOP-Owned Companies

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Regulatory Clarity from Department of Labor on Adequate Consideration

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Policy Asks

DOL must issue a fair and reasonable “adequate consideration” regulation with appropriate input and comment period for stakeholders

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Support full funding in FY25 for the Employee Ownership Initiative created at the DOL by the SECURE 2.0 Act to promote employee ownership

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Cosponsor the bipartisan Employee Equity Investment Act (EEIA) to help promote ESOPs through the Small Business Administration (SBA)

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Remove ESOP plans and plan participant contributions from calculations under IRS sections 404 and 415

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