Publications for Employee Stock Ownership Plans (ESOPs)

ESOP fiduciaries, generally the ESOP committee or the ESOP trustees, must make several decisions on behalf of the ESOP and may be subject to legal exposure if their decisions are not consistent with ERISA.

Several years ago, Congress permitted S corporations to sponsor employee stock ownership plans ("ESOPs").

For 25 years now, employee stock ownership plans (ESOPs) have played an important role in assisting a company with its ownership and management transition strategy