Updated Legal Resources on ESOPs from the NCEO

The NCEO has just released new editions of two publications. ESOP Regulatory Rulings 1990 to 2012 summarizes rulings and regulations on ESOPs and related plans such as private letter rulings (PLRs), DOL advisory opinions, DOL field assistance bulletins, IRS Technical Assistance Memoranda, and similar pronouncements such as the "ESOP Cadre" guidance.

ESOP and 401(k) Plan Employer Stock Litigation Review 1990 to 2012 categorizes and summarizes ESOP-related decisions and, starting in 2010, most 401(k) cases. It includes over 300 cases, including more than three dozen added since the 2011 edition.