leveraged employee stock ownership plan (LESOP)

Plan that borrows money and uses the funds to purchase stock of the employer. In turn the employer makes contributions to the plan on behalf of the participating employees. These are tax deductible for the employer and tax deferred for the employee. The ESOP uses the contributed money to pay the loan back and slowly gives the stock to the employees. Also see employee stock ownership plan (ESOP) .

Levy

1. General levy is paid by all occupational and personal pension schemes covered by the Pension Scheme Registry. The amount depends on the number of members. This levy funds the Registry, the Pensions Ombudsman and Opra, including grants made by Opra to OPAS. 2. The compensation levy is a part of the levy paid by the occupational pension schemes eligible for compensation. It pays the compensation and expenses of the Pensions Compensation Board.