Publications Memos Go Back Fundamentals of ESOPs 05.08.07 This memorandum provides summaries of ESOP qualification requirements and special rules applicable to leveraged ESOPs. It also addresses the use of ESOPs by S corporations. Authors and Contacts Gregory Grogan Partner [email protected] +1-212-455-2477 Related Insights 04.15.25 | Publications Ninth Circuit: Clarifies the Application of the Larson Test in Shareholder Derivative Actions 04.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – April 2025 03.14.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – March 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits