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原文： Taking Ownership Employee stock ownership plans (ESOPs) have been back in the news in recent months thanks to the Tribune Co.s decision to use an ESOP to finance a bid to become a private company. The Tribune transaction will be one of the largest done with an ESOP, but it is not your typical ESOP transaction, says Vern Saper, a partner with law firm Warner Norcross Judd LLP in Grand Rapids, Mich. If there is a typical ESOP, it would be a plan run by a closely held small-to-mid-size company with a few hundred employees, usually as a way for the owners to cash out or retire without having