"Don't save for retirement; invest in retirement." This wry expression has become a practical motto for many salary-earners. In fact, according to the National Center for Employee Ownership, 13.9 million employees in the United States participate in an employee stock ownership plan (ESOP). Increasingly, companies big and small offer plans through which employees can purchase and own company shares. ESOPs benefit both employees, as a low-effort investment option that confers reduced taxes on a lower stated income, and employers, as a tax-deductible reinvestment vehicle.