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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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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To buy, to be long, to have an ownership position.

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