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Leveraged ESOP
(redirected from Leveraged Employee Stock Ownership Plans)

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Leveraged ESOP
An employee stock ownership plan in which the sponsoring company borrows funds in order to purchase shares from itself, which it then distributes or sells to employees as part of their compensation. It repays the loan with annual contributions.

leveraged ESOP
An Employee Stock Ownership Plan that borrows funds to purchase securities of the employer.


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New accounting requirements became effective during 1994 for leveraged Employee Stock Ownership Plans (ESOP's) which had acquired shares of the sponsor's common stock after Dec.
During 1994, new accounting requirements became effective for leveraged Employee Stock Ownership Plans (ESOP's) which had acquired shares of the sponsor's common stock after December 31, 1992.
 
 
 
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