This session will highlight recent legal and regulatory developments affecting ESOP administration, compliance, regulation, and litigation. Our panelists will review the top ten legal developments that the ESOP community should be aware of, including changes to Section 1042 of the Tax Code, the Corporate Transparency Act, the recently proposed Regulation on Adequate Consideration, new leadership within the Department of Labor and the Internal Revenue Service, and more. We will explain how each development may impact ESOPs and ESOP service providers, and how you can prepare for these potential changes.