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Employee Stock Ownership Plans Topic of White Paper From CRS
September 16, 2025
WASHINGTON, Sept. 16 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13104) on Sept. 15, 2025, by income security specialists Elizabeth A. Myers and John J. Topoleski.

Here are excerpts:

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Employee Stock Ownership Plans (ESOPs): An Overview

Introduction

An Employee Stock Ownership Plan (ESOP) is a defined contribution (DC) pension plan that invests primarily in shares of stock is . . .

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