This document is about the annual reporting requirements for employee stock ownership plans (ESOPs) on Schedule E of Form 5500. It covers information such as whether the ESOP had an outstanding securities acquisition loan, the methods used to release unallocated securities from a loan suspense account, details on any securities acquisition loans, and the treatment of dividends paid on employer stock held by the ESOP. The schedule must be filed for the 1995 plan year.