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

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.