ERISA-type ESOP

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.

Similar financial terms

ESOP
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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Planned amortization class CMO

(a) One class of CMO that carries the most stable cash flows and the lowest prepayement risk of any class of CMO. Because of that stable cash flow, it is considered the least risky CMO. (b) A CMO bond class that stipulates cash-flow contributions to a sinking fund. With the PAC, principal payments are directed to the sinking fund on a priority basis in accordance with a predetermined payment sch ...


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