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| Employee Ownership Update for August 27, 2004 National Center for Employee Ownership [NCEO]  Aug. 27, 2004 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. |
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