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Employee Stock Ownership Plans: Participants' Benefits Generally Increased, but Many Plans Terminated

HRD-91-28 Published: Dec 10, 1990. Publicly Released: Dec 21, 1990.
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Highlights

Pursuant to a congressional request, GAO provided information on the benefits participants received from employee stock ownership plans (ESOP), focusing on: (1) the value of ESOP participants' accounts; (2) the amount of company stock that participants received; and (3) how companies allocated benefits among participants.

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CorporationsEconomic analysisEmployee benefit plansEmployee retirement plansFringe benefitsStocks (securities)Employee stock ownership plansPension planSecuritiesEmployee retirements