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[3] [4] ESPPs can also be subject to a vesting schedule, or length of time before the stock is available to the employees, which is typically one or two years of service. These stocks are not taxed until they are sold. [5] If the holding is tax-qualified, then the employee may get a discount. [6]
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An Employee Stock Ownership Plan (ESOP) in the United States is a defined contribution plan, a form of retirement plan as defined by 4975(e)(7)of IRS codes, which became a qualified retirement plan in 1974.
Email service provider (marketing), an organization offering e-mail services; Encapsulating Security Payload, an encryption protocol within the IPsec suite; Equally spaced polynomial; ESP game, an online human computation game; ESP register (Extended Stack Pointer register), in Intel IA-32 (x86/32-bit) assembler
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