Corey Rosen discusses the following: Promoters are offering to install ERSOPs (employee retirement stock ownership plans) at a low cost, but you should get a second opinion. A bill would exclude from gross income compensation received by employees in the form of employer stock held for at least 10 years. Some object to recent stock option repricings. The change in basis step-up rules for 2010 has implications for the estates of those who sold to an ESOP and elected the Section 1042 tax deferral.