Employee stock ownership plans are complex mechanisms. "ESOPs are not just a matter of someone putting stock into an account," Roger Collins, president and chief executive officer of Harp's Food Stores, Little Rock, Ark., told SN. "ESOPs are a government tool to give employees goals that align with the goals of the corporation." Chris Niemann, chief financial officer of Niemann Foods, Quincy, Ill., cautioned that launching an ESOP can be "fairly expensive" in terms of professional fees for ...

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