employee stock ownership plan

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Related to ESOPS: Aesop's fables, Stock options
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Noun1.employee stock ownership plan - a program under which employees regularly accumulate shares and may ultimately assume control of the company
stock purchase plan - an organized plan for employees of a company to buy shares of its stock
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ESOPS Rediscovered: Tax Advantages and Recyclable Refunding.
Nelson suggests with changing M & A landscape combined with the number of boomer business owners looking to retire, that more business owners are turning to ESOPS to create liquidity from their businesses and identifies the top scenarios that make sense for ESOPs and the benefits they provide to parties involved:
Should funds prefer the equities of banks that have ESOPS over those that don't, or banks that maintain a portfolio of ownership-expanding ESOP loans?