Articles on Employee Stock Ownership Plans (ESOPs)

ESOP Basics

How ESOPs Work

A Short History of the ESOP

Selling a Closely Held Business to an ESOP

ESOP Tax Incentives and Contribution Limits

ESOP Distribution and Diversification Rules

How Small Is Too Small for an ESOP?

Steps to Setting Up an ESOP

ESOPs in S Corporations

401(k) Plans and ESOPs

For a single lengthy overview article, see the ESOP section of our Overview of Employee Ownership.

Special Topics

Implications of the LaRue Decision for ESOPs

ESOPs in the Construction Industry

United Airlines, ESOPs, and Employee Ownership

Beware of S Corporation ESOP Management Company Scams

Using Promissory Notes to Repurchase ESOP Stock Becomes More Difficult

Dividends and ESOPs

Valuation Discounts in ESOPs

Duties of the ESOP Committee

Freezing or Terminating an ESOP

Litigation in ESOPs and Related Plans

The Virtues of Using ESOPs with Charitable Contributions

Corporate Officer/ESOP Trustee Ordered to Return Excessive Compensation

An Interactive Introduction to ESOPs

Our Interactive Introduction to ESOPs gives you a customized presentation on ESOPs in response to your input.

Research & Statistics

Largest Study Yet Shows ESOPs Improve Performance and Employee Benefits

For statistics, a list of the largest 50%+ employee-owned companies, advice on research, and more, see the research and statistics in our reference area.

ESOP Participants and Their Rights

The Rights of ESOP Participants

Employee Ownership as a Retirement Plan

Occasional Columns by ESOP Experts

David Johanson's ESOP Forum
A leading ESOP attorney examines legal issues of note.

ESOP Repurchase Insights
Judith Kornfeld of ESOP Economics, Inc., discusses the ESOP repurchase obligation that all closely held ESOP companies have.

The Adminstrator's Notebook
Leading ESOP and 401(k) authority Anthony Mathews of the Beyster Institute touches on a variety of issues that companies face.