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The ESOP Association

ESOP Association Resources

Resource, ESOP Research, Legal Update, Ownership Advantage, Washington Report, President's Page, Coaching, Data Errors, Kelso Fellows, Foundation, H.R. 2092, S. 1212
Apr. 01
ESOP Report April 2017
A new pro-ESOP bill is introduced in the House.
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.