Focus on . . . S Corporation ESOPs

David A. Pratt

Albany Law School


Journal of Pension Benefits, Vol. 13, No. 1, p. 49, Autumn 2005

As a result of the Small Business Job Protection Act of 1996 (SBJPA) and the Taxpayer Relief Act of 1997 (TRA '97), an S corporation may sponsor an employee stock ownership plan (ESOP), for tax years beginning after 1997. This article (an update of an article that appeared in the Journal of Pension Benefits [JPB] in 1998) discusses the major rules governing S corporation ESOPs, including regulations issued in December 2004, and other recent developments.

Number of Pages in PDF File: 12

Keywords: S Corporation, Employee Stock Ownership Plan (ESOP)

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Date posted: July 22, 2009  

Suggested Citation

Pratt, David A., Focus on . . . S Corporation ESOPs (2005). Journal of Pension Benefits, Vol. 13, No. 1, p. 49, Autumn 2005. Available at SSRN: https://ssrn.com/abstract=1437745

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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