CVS Health Employee Stock Purchase Plan (ESPP) $25,000 Limit. As a qualified Employee Stock Purchase Plan (ESPP), the CVS Health ESPP (Plan) must meet certain IRS requirements. One of these requirements is that no individual participant can purchase more than $25,000 worth of stock in the Plan in any one year. be $25,000 divided by the market value of CVS Health common stock on the first day of the offering period, less any shares previously purchased during the same calendar year under a prior offering. In addition, without regard to the market value of CVS Health common stock, no person may purchase more than 10,000 shares during any offering period.