This article discusses in detail each of the S Corp. Employee Stock Ownership Plan (SESOP) skirmishes mentioned above and outlines the practical effect of the outcome of each of them.
Cantley, Beckett G.
"Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP,"
Akron Tax Journal: Vol. 20
, Article 3.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol20/iss1/3