An employee stock ownership plan is an employee-owner program that provides a company's workforce with an ownership interest in the company. In an ESOP, companies provide their employees with stock ownership, often at no upfront cost to the employees. ESOP shares, however, are part of employees' remuneration for work performed. Shares are allocated to employees and may be held in an ESOP trust until the employee retires or leaves the company. The shares are then either bought back by the company
The Plan of Action and Milestones (POA&M) is a remedial action plan (the process of accepting or resolving a risk) which helps the agency to identify and assess information system security and privacy weaknesses, set priorities, and monitor progress toward mitigating the weaknesses.4 A
Overview of the Current Milestone Development Process. The current process used for the development of a single-stage defense system consists of several well-defined steps, each ending with a milestone, that is, a decision point (see Figure A-1). These represent established criteria as to whether the system design is ready to be promoted to the next step in the process.