"Real estate investment businesses in these Opportunity Zones could create ESOPs as part of their employees' retirement plans, giving employees in the areas an ownership interest in those property investments. Businesses already existing in Opportunity Zones could be encouraged to create ESOPs that would benefit employees through the growth of the company that could increase capital investment in those businesses.... Qualified Opportunity Zone laws should be amended to allow for a broader range of ESOP conversions to be financed within the Opportunity Zones."  MORE >>