Articles

Louis H. Diamond, Esq., is one of the leading ESOP (Employee Stock Ownership Plan) attorneys in the country. His work with ESOPs is all encompassing, ranging from representing owners selling stock to an ESOP, employees pooling ESOP funds to purchase their division/subsidiary from corporations large and small, banks and others making ESOP loans and ESOPs themselves and their trustees. Representing the employees of the Illinois Institute of Technology Research Institute (now Alion Science and Technology) in a $130 million employee buyout of its operating assets is among Mr. Diamond’s most notable ESOP achievements.

As an Adjunct Professor at the Georgetown University Law Center, Mr. Diamond recently taught one of the very few ESOP courses in the United States and, for seven years he taught a tax course on Business Planning. He has published numerous ESOP and tax related articles and papers in The Tax Advisor and The Compensation Planning Journal, and authored portfolios for the Bureau of National Affairs’ “Tax Management” series. He is also a frequent speaker at employee benefit and tax conferences around the country, having regularly appeared at annual conferences of the ESOP Association, the American Institute of Certified Public Accountants (AICPA), the New York University Institute on Federal Taxation and the Southern Federal Tax Institute.

Mr. Diamond is a past chairman of the ESOP Association’s Legislative and Regulatory Advisory Committee. He previously served as attorney advisor at the United States Tax Court, is a Charter Fellow of the American College of Employee Benefits Counsel and a Fellow of the American College of Tax Counsel.

After receiving his B.A. in accounting from George Washington University, Mr. Diamond earned his J.D. cum laude and served as an Associate Editor of the Law Review at the George Washington University National Law Center before obtaining his LL.M. in Taxation from the Georgetown University Law Center. Mr. Diamond is also a Certified Public Accountant.