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 10.01.26 | Publications First Circuit: Reverses Dismissal, Concluding Optimistic Opinion Could Have Been Materially Misleading 06.05.26 | Publications Fourth Circuit: ERISA § 502(a)(2) Claims in the Context of a Defined Contribution Plan Cannot Be Joined in a Rule 23(b)(1) Mandatory Class 04.02.26 | Publications Department of Labor Releases Proposed Rule Aiming to Reduce Litigation Risk Associated With 401(k) Plans Including Access to Private Markets Assets Related Services Related Practice Areas Executive Compensation and Employee Benefits