S Corp ESOP Legislation Benefits and Costs: Public Policy and Tax Analysis
Samuel Zell’s acquisition of the Tribune Company in December 2007 using an S corporation employee stock ownership plan (S ESOP) brought S ESOPs to national attention.
Effects of ESOP Adoption and Employee Ownership: Thirty Years of Research and Experience
In the mid-1970s employee ownership was a fringe phenomenon in the US. Today more than one in six US private sector employees now own shares in their company, and more than one in 12 US private sector employees now participate in an Employee Stock Ownership Plan.