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22 Probate & ProPerty j September/OctOber 2008 Just Rewards for the Enlightened Capitalist Estate Planning for the New Generation of ESOP Acquisition Techniques By Stephen P. MagowanProbate & ProPerty j September/OctOber 2008 23 value of the employer stock. Unlike a 401(k) plan, an ESOP is not focused on acquiring mutual funds; rather it holds the stock of the company sponsorrin the plan. As a qualified retirement plan, the ESOP must follow Code rules concerning coverage, participation...