@neil Neither; #ESOP is a creature of US retirement law, whereas an #EmployeeOwnershipTrust (#EOT) is a common form of EO in the UK, and has just started to see occasional use in the US in the last few years: https://medium.com/fifty-by-fifty/the-british-are-coming-esops-and-perpetual-trusts-c1d4cf45ba61
#eot #employeeownershiptrust #esop