The Secure 2.0 Act of 2022 makes some interesting developments in the world of  ESOPs.  John Burgess and I work through categorically how this new legislation will affect ESOPs now and into the future.  We touch on its changes for 1042, tax credits, ESOP education, and ESOP plan design.  Overall this legislation provides more reassurance that ESOPs have bipartisan support and are only becoming a stronger part of the US economy.