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 01.26.26 | Publications Foreign Private Issuers and Section 16: Understanding Your Equity Compensation Plan 01.23.26 | Publications New York and California Restrict “Training Repayment” Provisions With Potentially Broader Implications 01.08.26 | Publications 2026 Compensation Season: What Public Companies and Their Compensation Committees Should Keep in Mind Heading Into the New Year Related Services Related Practice Areas Executive Compensation and Employee Benefits