Employee Stock Ownership Plans:

Allocation of Assets in Selected Plans

HRD-89-91: Published: Jun 5, 1989. Publicly Released: Jun 5, 1989.

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Pursuant to a congressional request, GAO provided information on: (1) how much stock participants in employee stock ownership plans (ESOP) receive; (2) the value of participants' ESOP accounts; and (3) how benefits are allocated among ESOP participants.

GAO reviewed nine ESOP established in 1985, and found that: (1) ESOP ownership of company stock ranged from 2.2 to 100 percent of outstanding stock; (2) five plans owned less than 15 percent and four plans owned over 50 percent of their company's stock; (3) individual participant account balances ranged from $467 to $38,311; (4) all of the plans allocated assets based on participants' salaries, and one plan allowed additional credit for years of service; and (5) the participants with the highest percentage of ESOP assets in three plans were company officers who held non-ESOP stock, while two other plans excluded company officers from ESOP participation.

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