Many companies offer a benefit called an Employee Stock Purchase Plan (ESPP), which allows employees to purchase their employer's stock with after-tax money. Many plans allow employees to purchase stock at a 15% discount with a look-back period of 6 months. After signing up for the ESPP, the employee contributes to the plan through payroll deductions. The money accumulates into an account, and the employer purchases company stock for the benefit of the employee at the end of