A September 2017 survey conducted by John Zogby Strategies highlighted the importance Americans place on the promotion of retirement savings as part of tax reform. Seventy-five percent of respondents reported feeling concern about whether they had enough money saved for retirement. Accordingly, an overwhelming majority, 70 percent, believe tax reform should include measures that can help grow retirement savings for middle-class Americans. Finally, after hearing the many benefits of S ESOPs, including retirement security, 53 percent reported that they would like to work for an S ESOP firm.