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 09.16.25 | Publications Second Circuit: ERISA Plaintiffs Who Did Not Personally Invest in Allegedly Mismanaged Investment Options Lack Article III and Class Standing 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits