On October 18, Chelsea Mikula spoke at the 5th Annual Great Lakes Regional ESOP Conference in Sandusky, Ohio. Chelsea provided an update of recent ESOP court decisions and addressed new IRS and DOL guidance and activities. She also shared insights into the current ESOP legal landscape; how it is affecting ESOP plan sponsors, fiduciaries, and service providers; and common issues companies are experiencing in connection with the operation of their ESOPs.