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Leveraged Employee Stock Ownership Plans  

by: Hennessy, Peter R.; Bruner, Robert F.
Source: University of Virginia Darden School Foundation 

This note provides background information on leveraged Employee Stock Ownership Trusts (ESOTs) and Employee Stock Ownership Plans (ESOPs). An explanation of leveraged ESOPs as a financing technique, their history, uses, advantages, and disadvantages are explored, as are accounting procedures.


Details

Link: Leveraged Employee Stock Ownership Plans  
Publication Date: 1991-03-28
Pages: 3

discipline
Finance
Management
topic
Employee Engagement
Employee Stock Ownership Plans
ESOPs
industry
product
region
country
company