{"id":3817,"date":"2017-04-27T15:03:02","date_gmt":"2017-04-27T19:03:02","guid":{"rendered":"https:\/\/www.stevenslee.com\/sesesop\/?p=3817"},"modified":"2026-08-11T12:06:57","modified_gmt":"2026-08-11T16:06:57","slug":"can-an-s-corporation-set-up-an-esop","status":"publish","type":"post","link":"https:\/\/www.stevenslee.com\/sesesop\/resources\/can-an-s-corporation-set-up-an-esop\/","title":{"rendered":"Can An S Corporation Set Up An ESOP?"},"content":{"rendered":"<p>Yes. Effective January 1, 1998 it became advantageous for an ESOP to be a shareholder of an S corporation under the federal tax laws. To the extent that the S corporation is owned by an ESOP, no federal income taxes on corporate income are payable by either the shareholder or the company. This can create a significant competitive advantage for S corporations which are substantially ESOP owned.<\/p>\n<p>Explore SES ESOP Strategies\u2019 <a href=\"https:\/\/sesesop.com\/service\/esop-design\/\">ESOP design<\/a> and <a href=\"https:\/\/sesesop.com\/implementation-process\/\">installation services<\/a> and then <a href=\"https:\/\/sesesop.com\/contact\/\">contact us<\/a> to learn more about how we can help you explore options for plan structure.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yes. Effective January 1, 1998 it became advantageous for an<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":46,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3817","post","type-post","status-publish","format-standard","hentry","category-resources"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Can An S Corporation Set Up An ESOP? - SES ESOP Strategies<\/title>\n<meta name=\"description\" content=\"It is advantageous for an ESOP to be an S corporation under the federal tax laws. Learn more from our ESOP advisors.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.stevenslee.com\/sesesop\/resources\/can-an-s-corporation-set-up-an-esop\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Can An S Corporation Set Up An ESOP? - SES ESOP Strategies\" \/>\n<meta property=\"og:description\" content=\"It is advantageous for an ESOP to be an S corporation under the federal tax laws. 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