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 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims 05.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – May 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits