Skip to main content

Employee Stock Ownership Plans: Benefits and Costs of ESOP Tax Incentives for Broadening Stock Ownership

PEMD-87-8 Published: Dec 29, 1986. Publicly Released: Dec 29, 1986.
Jump To:
Skip to Highlights


In response to a congressional request, GAO provided information on employee stock ownership plans (ESOP), specifically: (1) the number of ESOP and the number of participants they covered; (2) the value of assets in ESOP trusts; (3) the factors associated with company decisions to establish and continue ESOP; (4) the costs of ESOP in terms of federal revenues forgone; and (5) the degree to which ESOP are broadening the ownership of capital assets in the United States.

Full Report

Office of Public Affairs


CorporationsEmployee benefit plansFringe benefitsProgram evaluationStocks (securities)Tax creditTax expendituresDividendsTaxesParticipation rates