How to use this path
Employee Ownership Trusts are newer in the US conversation than ESOPs, so this path combines introductory explainers with transition resources and case examples. It is useful for founders and advisors comparing EOTs with ESOPs or cooperative structures.
- 1GuideIntroNational Center for Employee Ownership
An Introduction to Employee Ownership Trusts (EOTs)
A clear NCEO overview explaining what an EOT is, how it works, why owners choose the model, and how EOTs differ from ESOPs and worker cooperatives.
Why this is included: Start with a focused EOT introduction. - 2GuideIntroProject Equity
Employee Ownership Trusts
Project Equity’s overview of EOTs, including how the model works, why it is flexible, and how it can provide employees with profit sharing and a voice in governance.
Why this is included: Place EOTs inside the employee ownership model landscape. - 3ArticleIntroCommon Trust
Employee Ownership Trust Overview
A starting point for learning how Employee Ownership Trusts are discussed as one pathway for stewarding company ownership.
Why this is included: Review a short plain-language overview. - 4GuideIntermediateRocky Mountain Employee Ownership Center
Employee Ownership Trust Toolkit
A 2025 toolkit explaining EOT definitions, comparisons with ESOPs and worker co-ops, ideal business profiles, best practices, policy context, funding sources, and a Clegg Auto case study.
Why this is included: Move from overview into practical transition tools. - 5BookAdvancedNational Center for Employee Ownership
Using an Employee Ownership Trust for Business Transition
A detailed NCEO publication on how EOTs work, how they compare to ESOPs, and how companies can structure, finance, govern, and operate after an EOT transition.
Why this is included: Connect trust ownership to founder succession. - 6GuideIntermediateCommon Trust
How the Money Works in an Employee Ownership Trust (EOT)
A practical Common Trust guide to the financial mechanics of an EOT transaction, including financing, structuring, seller payment, and deal design.
Why this is included: Add a financing lens before comparing options. - 7Case studyIntermediateAspen Institute
Ownership With a Purpose: A Case Study of Clegg Auto’s Employee Ownership Trust
A detailed Aspen Institute case study of Clegg Auto’s transition to an EOT, including employee perspectives, ownership culture, profit sharing, governance voice, and community preservation.
Why this is included: Use a case example to make the structure more concrete. - 8ArticleIntermediateNational Center for Employee Ownership
Employee Ownership Trusts (EOTs) vs. ESOPs for Business Transition
An NCEO comparison of EOTs and ESOPs as ownership transition tools, including structural differences, employee benefits, and transaction considerations.
Why this is included: Compare EOTs and ESOPs when choosing a transition model.