American Bar Association American Bar Association

Developing ESOP Trends

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

TeleConference/Live Audio Webcast Information

Developing ESOP Trends

Thursday, February 9, 2006

A 90-minute TeleConference/Live Audio Webcast

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Experienced practitioners will lead a discussion of the following developing trends in ESOPs:

    • Post-Enron Litigation Update – Are defendants winning more cases or are they just getting smarter?  An in-depth analysis of the significant upwards trend in stock drop litigation
    • The Role and Responsibility of the ESOP’s Directed Trustee – Review and analysis of DOL Field Assistance Bulletin 2004-03 and subsequent case law
    • Proposed Regulations under Code Sections 162(k) and 404(k)
    • New Statutory Provisions – Interaction of Code Sections 409A and 409(p) for ESOPs – What is the ability of an ESOP owned S Corporation to adopt and maintain executive compensation plans under the new rules?
    • Termination of a Distressed ESOP Company  – Fiduciary issues, practical concerns and how to handle any outstanding indebtedness owed by the ESOP
  •         ESOP Legislative Update – Discussion of the President’s Advisory Panel on Federal Tax Reform 


Gregory Brown, Gardner Carton & Douglas, Chicago, IL


Joni Andrioff, Jones Day, Chicago, IL

Nell Hennessy, Fiduciary Counselors, Inc.,  Washington, DC

Erin Turley, Morgan Lewis & Bockius LLP, Dallas, TX

***Checks should be made payable to ABA-JCEB and mailed to 740 15th Street, N.W., Washington, DC  20005.***

Developing ESOP Trends
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For more information about the ABA Joint Committee on Employee Benefits, visit the JCEB website.