As president of a company in the process of evaluating pension and profit-sharing plans, I found your article on ESOPs to be of particular interest ("Employee Ownership: A Capital Idea," April). ESOPs have thus far never been proposed by any of the firms presenting plans to us as an alternative to pursue. And without fail, mention of interest in an ESOP causes an abrupt change of subject and a total unwillingness to discuss such an alternative.

Thanks to the information in your article, I will now be able to obtain the information that I need to make a sound evaluation of all the alternatives available to us in this area.