I recently spoke with someone who is dealing with an ESOP plan document that has not been updated since 1995. Surely there must be some amendments that have been required since that time (and no, the plan is not terminated although I don't know if there are current allocations). I am familar with the IRS cummulative list but this goes back so far and sometimes there are exceptions for what ESOP's must do, does anyone know where I can find a good list for ESOP amendments only?

I recommend that you seek advice from a lawyer who is experienced in dealing with ESOPs.