In a way to induce employee hiring and retention, a number of employers have resorted to fewer common benefits packaging or offerings. These may in-clude such desirable amenities as employee stock ownership plans (ESOPs), tuition reimbursement or paid higher education, dental or optical insurance coverage, child daycare services, paid parking or other commuting subsidies, fitness center or private club memberships, legal aid plans, company cars, flextime hours, casual work attire, home office assignments, and “domestic partner” benefits. A common benefit in the retail industry is a percentage discount on employee purchases of company products.