Loading the next page…
An Aspen Institute article explaining the growth of EOTs in the United States, their relationship to perpetual trusts, and why the model is gaining attention.
The article helps explain why EOTs are emerging in the U.S. and why they may matter for small business succession, mission preservation, and worker benefit.
Readers who want context on the EOT movement rather than only transaction mechanics.
Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.
Open original resourceRelated
Project Equity
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.
National Center for Employee Ownership
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.
Common Trust
A practical Common Trust guide to the financial mechanics of an EOT transaction, including financing, structuring, seller payment, and deal design.
This Aspen piece is useful for understanding EOTs as an emerging field, not just a legal structure. It is a good bridge between basic explainers and deeper policy or ecosystem research.