An Employee Stock Ownership Plan (ESOP) in the United States is a defined contribution plan, a form of retirement plan as defined by 4975(e)(7)of IRS codes, which became a qualified retirement plan in 1974.

Employee stock ownership, or employee share ownership, is where a company 's employees own shares in that company (or in the parent company of a group of companies). US employees typically acquire shares through a share option plan.

Employee stock purchase plans (ESPPs) are a program run by companies for their employees, enabling them to purchase company shares at a discounted price. These schemes may or may not qualify as tax efficient. In the U.S., stock options granted to employees are of two forms, that differ primarily in their tax treatment. They may be either:

員工認股制度（或员工持股计划，Employee stock ownership plan，ESOP）就是藉由讓員工認購公司的股票，成為公司的股東之一。 由於 股東 可以參與公司的 分紅 ，當公司賺愈多，股東也分得愈多，因此員工就會被激勵更努力工作，為公司及自己同時創造財富。

2024年11月5日 · What Is an Employee Stock Ownership Plan (ESOP)? An Employee Stock Ownership Plan (ESOP) gives the sponsoring company—the selling shareholder —and participants various tax benefits....

In the simplest terms, an Employee Stock Ownership Plan (ESOP) is a retirement plan. But, in reality, it is much more than that: ESOPs motivate employees, increase productivity, improve worker retention, keep jobs local, contribute to business longevity, and so much more.

ESOP即 员工持股计划，是一种新型股权形式，是指 公司将本公司的股票或者股权授予公司经营者（高管、核心员工、员工等），使其成为公司股东以获得共享公司收益以及参与公司经营决策的权益。 ESOP属于一种特殊报酬计划，其实质上是一种 长期激励，对象一般为能推动公司长期发展的高管人员以及核心员工。 从国外的通常做法来看，ESOP总体来说可分为 非杠杆化 的ESOP和 杠杆化 的ESOP两种实现方式。 （二）ESOP的优点. （1） 员工具有 劳动者和股东 的双重身 …

2024年1月17日 · ESOP全称为Employee Stock Ownership Plan，即员工持股计划，是指员工以现金支付、贷款等方式持有公司一定股份的一种激励制度。 ESOP一般分为杠杆型和非杠杆型两种，杠杆型即通过信贷杠杆来实现股权持有的；非杠杆型一般指通过现金支付实现股权持有的。

2021年9月14日 · 员工持股计划(Employee Stock Ownership Plans,简称ESOP)员工持股计划属于一种特殊的报酬计划,是指为了吸引、保留和激励公司员工,通过让员工持有股票,使员工享有剩余索取权的利益分享机制和拥有经营决策权的参与机制。

An ESOP is a type of employee benefit plan that acquires company stock and holds it in accounts for employees. Many people have misconceptions about ESOPs, thinking, for example, that employees buy the stock or that an ESOP works like an equity compensation plan.