esop other than tax credits esops. ERISA-types includes leveraged, leveragable, and non-leveraged esops recognized under ERISA rather than under the Tax Reduction Act of 1975.

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Employee stock ownership plan. Defined contribution pension plan (stock bonus and/or money purchase) designed to invest primarily in the stock of the employer firm.

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Goodhart Law

The Goodhart Law is a law developed by Professor Charles Goodhart (who has also served as a member of the Monetary Policy Committee) that says "that any observed statistical regularity will tend to collapse once pressure is placed on it for control purposes". In other words if a relationship between two variables is observed, and the government then try to use this relationship as a policy tool, t ...

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