Stock purchase plan

A plan allowing employees of a company to purchase shares of the company, often at a discount or with matching employer funds.

Employee Stock Ownership Plan

An employee benefit in which employees are issued or sold shares in the publicly-traded company for which they work after a certain number of days of employment. ESOPs are designed to give employees equity in the company to boost morale and thereby improve productivity. ESOPs receive various tax benefits, and may give employees a greater say in the election of the board of directors.

Mentioned in

References in periodicals archive

Therefore, because the Employee Stock Purchase Plan is a stock purchase program that extends coverage to "employees," it should have been extended to these workers as well.

Contractors as employees

For example, have stock purchase plans had a major impact on the distribution of stock ownership in this country?

Direct employee stock ownership: an empirical investigation

A while back, the Internal Revenue Service (IRS) published Final Regulations under Section 6039 of the Internal Revenue Code, which requires employers to file certain statements for employees exercising incentive stock options and transferring shares acquired under employee stock purchase plans under Code Section 422 and Code Section 423 respectively.

Baker & McKenzie LLP's Alison Wright to Speak at KC's Understanding New Employer Reporting Requirements for Incentive Stock Option & Employee Stock Purchase Plan Webcast

The Senate bill includes proposals to exclude incentive stock options (ISOs) and employee stock purchase plan (ESPP) stock options from employment taxes, to simplify the rules for tax-free spin-offs and to provide a temporary employment tax credit.

Tax law changes are in the wind: a review of what's being considered in the wide-ranging Congressional package of business-law tax changes that could affect both domestic and international operations

Many employee stock purchase plan shares, and exercised stock options also qualify under QSBS rules.

Paving the Way

While the tax benefits associated with Incentive Stock Options (ISO) and Employee Stock Purchase Plan (ESPP) are limited to the United States, other taxing jurisdictions provide favorable tax consequences for certain stock option income -- most notably, the United Kingdom and France.

Equity-based compensation plans for multinationals: compensation in a worldwide environment

M2 EQUITYBITES-June 27, 2019-Alaska Communications initiates Rule 10b stock purchase plan

Alaska Communications initiates Rule 10b stock purchase plan

Also, the fund mentioned that only participants in its Dividend Reinvestment and Stock Purchase Plan (DRIP) will have cash distributions automatically reinvested in its shares.

Tekla Healthcare Opportunities Fund announces April 2019 distribution of USD0.1125 per share

BANKING AND CREDIT NEWS-January 28, 2015-First South Bancorp adopts stock purchase plan

First South Bancorp adopts stock purchase plan

A This is a common quandary investors face when they own individual stocks through a dividend reinvestment plan (DRIP) or direct stock purchase plan (DSP).

Setting your limits