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The ESOP Association

ESOP Association Resources

Resource, ESOP Report, Legal Update, Ownership Advantage, Washington Report, President's Page, DOL, Mullins, Kelso Fellows, AACE
Nov. 01
ESOP Report November 2017
Time for change at the Department of Labor.
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.