Employee Stock Ownership Plan

/ˌɛm.plɔɪˈi ˌstɑk ˌoʊn.ɚˈʃɪp plæn/

Definitions

  1. (n.) A retirement plan that provides employees with an ownership interest in the company through acquiring stock, often funded by company contributions.
    The company’s employee stock ownership plan gave workers a stake in corporate profits.

Forms

  • employee stock ownership plan
  • employee stock ownership plans

Commentary

Often abbreviated as ESOP, this plan serves both as a retirement benefit and an employee incentive, requiring careful valuation and compliance with ERISA regulations.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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