Search Elements:
- Taxonomy
- us-gaap
- Name
- CommonStockIssuedEmployeeStockTrust
- Label
- Common Stock Issued, Employee Stock Trust
- Period Type
- instant
- Balance Type
- debit
- Type
- xbrli:monetaryItemType
- Definition
- Value of common stock issued to a trust (for example, a ''rabbi trust'') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock.
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