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Employee Stock Ownership Plan (ESOP)

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Employee Stock Ownership Plan (ESOP)
A qualified retirement plan in which employees receive shares of the common stock of the company for which they work and the company receives an investment tax credit. The purpose of this type of plan is to give employees a vested interest in the company, thereby providing them with an additional incentive toward greater productivity. See also leveraged ESOP.
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Earlier this year, more than 100 employees of Garden State Brickface Windows & Siding received their first annual statements from the new federally-sanctioned Employee Stock Ownership Plan (ESOP) showing the cash value of their ownership in the company.
Garden State Brickface rebuilds and expands in specialty areas by Real Estate Weekly
CPI), a leading manufacturer that sets the benchmark by providing superior structural support to organize, store and secure IT infrastructure equipment received the 2008 Employee Stock Ownership Plan (ESOP) Company of the Year award from the California/Western States Chapter of the ESOP Association.
CPI is Recognized with 2008 ESOP Company of the Year Award by Business Wire
This EITF issue, Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by an Employee Stock Ownership Plan, deals with this problem: A sponsor establishes an employee stock ownership plan (ESOP).
ESOP issues and sale-leaseback accounting by Graves, John / Journal of Accountancy
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