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What Is an ESOP?

The ESOP Association’s public overview of ESOPs as tax-qualified retirement plans and broad-based employee ownership structures.

Source: The ESOP AssociationAdded June 12, 2026
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Why it matters

The ESOP Association is a central advocacy organization in the ESOP ecosystem, and its overview is useful for understanding the model’s public-facing case.

Best for

Readers who want a concise, accessible ESOP definition from a major ESOP ecosystem organization.

This is a helpful public-facing explainer that frames the ESOP as both a retirement plan and a mechanism for broad-based employee ownership. It is best paired with NCEO or government resources for readers who need more neutral technical detail.

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Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.

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