I have actually recently been doing a lot of research on ESOPS. Back in the 90's congress passed a law that makes it possible for a company that is 100% owned b

I have actually recently been doing a lot of research on ESOPS. Back in the 90's congress passed a law that makes it possible for a company that is 100% owned by an ESOP to pay ZERO corporate income tax! If you have a startup that is cashflow positive and generating taxable income you should look into this. I am still leraning a lot about it myself. This link was useful (I have no affiliation with the law firm, just thought they did a good job describing the details)... http://www.seethebenefits.com/showarticle.aspx?Show=687 http://www.seethebenefits.com/showarticle.aspx?Show=687