8/27/2004: Employee Ownership Update for August 27, 2004 (National Center for Employee Ownership [NCEO])

NCEO Executive Director Corey Rosen discusses how ESOP activity is presently strong in private companies but not public companies; the percentage of companies with broad-based equity plans dropped in 2004; pre-IPO companies still favor broad employee ownership; and the FASB has changed its approach to vesting issues when accounting for stock options.