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Employee Stock Ownership Plans: Interim Report on a Survey and Related Economic Trends

PEMD-86-4BR Published: Feb 07, 1986. Publicly Released: Feb 07, 1986.
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Highlights

Pursuant to a congressional request, GAO reviewed information on employee stock ownership plans (ESOP), specifically: (1) the numbers and types of stock plans; (2) the distribution of ESOP by industry, region, and type of corporate ownership; (3) the number of participants in and amounts of assets held by employee stock plans; and (4) the corporate tax savings associated with ESOP.

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CorporationsEmployee benefit plansFringe benefitsStocks (securities)Tax creditEmployee retirementsProgram evaluationCorporate income taxesManufacturingReal property