Retirement savings accounts based on employee and often matching employer contributions directly to individual accounts established and maintained for each plan participant. Examples are a profit sharing plan, thrift plan, 401(k) plan, retirement savings plan, SBS-AP for state government employees, and some stock bonus plans and employee stock ownership plans (ESOP). When the employee participant retires or leaves the company's employment, the participant usually gets the account balance together with any accrued interest, as well as investment gains or losses.