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The ESOP Association

ESOP Association Resources

Resource, ESOP Report, Legal Update, Ownership Advantage, Washington Report, President's Page, Repurchase Obligation Study, Tax Reform, Overvaluation
Sep. 01
ESOP Report September 2017
SJE-Rhombus, 2017 ESOP Company 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.