Yesterday, Representatives Dave Reichert (R-WA) and Ron Kind (D-WI) introduced H.R. 2096, “The Promotion and Expansion of Private Employee Ownership Act of 2015,” which includes provisions to encourage owners of S corporations to sell their stock to an employee stock ownership plan (ESOP), expand financing opportunities for S corporation ESOPs, provide technical assistance for companies that may be interested in forming an S corporation ESOP, and ensure that small businesses that become ESOPs retain their Small Business Association certification.  Similar legislation was introduced in prior years.