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  2. Employee stock purchase plan - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_purchase_plan

    Employees contribute to the plan through payroll deductions, which accumulate between the offering date and the purchase date. On the purchase date, the company uses the accumulated funds to purchase shares in the company on behalf of the participating employees.

  3. Employee stock ownership plans in the United States

    en.wikipedia.org/wiki/Employee_stock_ownership...

    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:

  4. Employee stock ownership - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_ownership

    For instance, in the U.S., employee stock purchase plans enable employees to put aside after-tax pay over some period of time (typically 6–12 months) then use the accumulated funds to buy shares at up to a 15% discount at either the price at the time of purchase or the time when they started putting aside the money, whichever is lower.

  5. Employee Stock Purchase vs. Ownership Plan: What You ... - AOL

    www.aol.com/finance/employee-stock-purchase-vs...

    Two increasingly popular methods that bridge the gap between employees and corporate success are employee stock purchase plans (ESPPs) and employee stock ownership plans (ESOPs). These acronyms ...

  6. Stock appreciation right - Wikipedia

    en.wikipedia.org/wiki/Stock_Appreciation_Right

    Stock appreciation rights (SARs) and phantom stock are very similar plans. Both essentially are cash bonus plans, although some plans pay out the benefits in the form of shares. SARs typically provide the employee with a cash payment based on the increase in the value of a stated number of shares over a specific period of time.

  7. Employee Retirement Income Security Act of 1974 - Wikipedia

    en.wikipedia.org/wiki/Employee_Retirement_Income...

    ERISA established minimum funding requirements for pension plans, which includes defined benefit plans and money purchase plans but not profit sharing or stock bonus plans. Before the Pension Protection Act of 2006 (PPA), a defined benefit plan maintained a funding standard account , which was charged annually for the cost of benefits earned ...

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