Review of ESOP Research in Tax Notes

The NCEO's founder, Corey Rosen, published a detailed review of the evidence on ESOPs as a retirement plan in the June 22, 2015, issue of Tax Notes. The article was in response to a prior article arguing that ESOPs needed major reform to be part of the retirement system. A PDF of the article has been posted on our site, and readers are encouraged to share it.