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The ESOP Association

ESOP Association Resources

Resource, ESOP Report, Legal Update, Ownership Advantage, Washington Report, President's Page, Notifications, Strategic Planning, Stock Drop, EBSA
Aug. 01
ESOP Report August 2017
Carl Morgan, 2017 Employee Owner of the Year.
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.