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Section Newsletter Articles From Danielle Montesano

Fiduciary duties of the ESOP trustee By Marilyn H. Marchetti and Danielle Montesano Employee Benefits, February 2000 The following article examines the duties of the trustee of an employee stock ownership plan ("ESOP Trustee"), beginning with the governing principles of the Employee Retirement Income Security Act of 1974, as amended, and the application of those duties to general administration and on-going administrative responsibilities of the ESOP Trustee.

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