{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPTaxBenefitOfDividendsPaidToPlan","label":"Employee Stock Ownership Plan (ESOP), Tax Benefit of Dividends Paid to Plan","definition":"The tax benefit resulting from dividends paid on preferred stock held by an employee stock option plan, when that stock is not a common stock equivalent.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPTaxBenefitOfDividendsPaidToPlan"}