Many clients ask if they can adopt an employee stock ownership plan (ESOP) as a limited liability company (LLC) or if they must first convert to a corporation. The conventional answer has been that an LLC must convert to a corporate organization before adopting an ESOP. By Justin W. Stemple, Esq.Warner Norcross & Judd LLP, Grand Rapids, MI

Source: Can an LLC Adopt an Employee Stock Ownership Plan (ESOP)? | Bloomberg BNA

If you are interested in having an LLC become an ESOP, here is a list of lawyers with this specialty:  Act Now