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 02.14.25 | Publications EDGAR Next Is Approaching: What to Do Now 02.13.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – February 2025 01.22.25 | Publications FTC and DOJ New Worker Guidelines Summarize Outgoing Administration’s Aggressive Enforcement Related Services Related Practice Areas Executive Compensation and Employee Benefits