Louis H. Diamond

Bethesda, MD

Louis H. Diamond of Bethesda, MD, passed away on Wednesday, December 16, 2020, at the age of 88. He was the beloved husband of Roni Robins; devoted father of Brett (Roxanna), Melissa (David) and Juliane (Joe); and cherished grandfather of Jacob, Jaydon, Lucy, Liz and Asher.

Lou was Managing Member of Diamond ESOP Advisors PLLC, one of the leading Employee Stock Ownership Plan (ESOP) attorneys in the country. His work with ESOPs was all encompassing, ranging from representing companies adopting and owners selling stock to an ESOP, ESOPs themselves and their trustees, banks and others making ESOP loans, and employees pooling ESOP funds to purchase their division/subsidiary from their employer.

At the Georgetown University Law Center he taught Business Planning and one of the very few ESOP courses in the United States. His ESOP and tax related articles have been published in numerous leading journals, and he authored a chapter in a treatise on ESOPs. He frequently spoke at employee benefit and tax conferences, including the ESOP Association, the American Institute of Certified Public Accountants, the NYU Institute on Federal Taxation and the Southern Federal Tax Institute.

Lou was a past chairman of the ESOP Association’s Legislative and Regulatory Advisory Committee, a member of the National Center for Employee Ownership, a Charter Fellow of the College, and a Fellow of the American College of Tax Counsel. He also served as an attorney advisor at the United States Tax Court. He is also qualified as a Certified Public Accountant.