Yes, Employer Stock Ownership Plans MUST have an ERISA fidelity bond, there is no exemption. Surety One, Inc., is a specialist in surety and fidelity bond underwriting. We are one of the largest producers of ERISA fidelity bonds in the nation. Our knowledge, extensive experience with ERISA bonds, and our broad underwriting authorities allow us to fulfill your fidelity bond need immediately. We bond plans with non-qualifying assets, ESOPs, labor union and multi-employer plans. NO ONE is turned away! Remember in 2013, this ERISA fidelity bond is mandatory. Visit us at www.ERISA-Bonds.com, call anytime at (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com