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The ESOP Association

ESOP Association Resources

Resource, ESOP Report, Legal Update, Ownership Advantage, Washington Report, President's Page, Prohibited Transaction
Mar. 01
ESOP Report March 2017
ESOPs: The answer for retaining jobs?
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.