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Published May 09, 2014, 12:00 AM


An ESOP is a tax-qualified employee benefit plan in which employees are given shares of the company, making each employee a partial owner. The shares, which the employee is typically vested in over time, are held in trust and paid out when the employee retires or leaves the company. Forum illustration by Troy Becker
Read the article: ESOP 101: Employee ownership stock plans becoming more popular