[????][????]????(????)? ??, ????(????)? ???, ????(????)? ????, ????(????)? ??, ????(????)? ???? ??

????? ????? leveraged ESOP? ???? ??? ??? ??. ??? ??? ????? ESOP? ????? ???? ?????? ???? ? ??? ????? ????? ??? ??? ????. ??? "leveraged ESOP"? ??. ESOP? ??? ??? ??? ?? ??? ??? ???? ?????? ???? ????. ? ????? ?????? ?? ??? ? ?? ????? ??? ?? ??? ?? ????. ?? ????? leveraged ESOP? ??? ??? ? ?? ??? ? ? ??, leveraged ESOP? ? ?? ??? ??? ??? ????? ??? ? ??. ??? ??? ??? ? ??? ??? ??? ?? ??? ????? ???. ??? ??? ????? ?? ??? ESOP??? ?? ????? 50%? ???????? ????. ??? ESOP? ????? ??? ????? ??? ?? ??? ??? ??? ?? ??? ??? ?? ? ??. ??? IRC??? ??? ????? ??? ??? ??? ESOP? ?? ??? ???? ?? ????? ?? ?? ??? ??? 10%? ??? ????.
1986? ?????? ESOP? ????? ?? ?? ????. 1986? ????? ???? ESOP?? ???? ?? ???? Öêʽ? ?? ??? ? ???? ESOP? ????? ???? ?? ??? ? ???. 1986? ?? ??? ??? ????? ×Cȯ? ?? ???? ?????. ?? ??? ??? ESOP ??(? ??? ???? ??? ??? ????? ?? ??? ?)? ??? ??? ???? ??? ??? ????? ????. ??? ???? ??? ????(mutual funds)? ESOP? ?? ????? ?? ????? 50%?? ????? ????. ?? 50% ????? ???? ESOP? ?? ????? ???? ??? ?? ??? ?? ? ???? ???? ???? ??? ? ??.