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In the tutorial, Brian Preston discusses the topic of Employee Stock Purchase Plans (ESPP) in response to a question about when to sell company stock obtained through such a plan. He explains that an ESPP allows employees to purchase company stock at a discounted rate, similar to how employers contribute to 401(k) plans. Typically, companies may offer a 15% discount on stock purchased at the start or end of a quarter. Preston emphasizes the value of taking advantage of ESPPs but does not advocate for holding the stock indefinitely. Instead, he suggests considering when to sell and diversify investments once the financial benefits are realized.