Why it matters
This is one of the best starting points for U.S. readers who need to understand EOTs before getting into transaction design, trust law, governance, or financing.
Best for
Founders and advisors who want a plain-language introduction to EOTs as an employee ownership transition option.
This NCEO guide explains EOTs as a flexible trust-based form of employee ownership that can preserve a company’s mission, independence, and employee benefit over time. It is especially useful for owners comparing EOTs with ESOPs or worker cooperatives.
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Employee Ownership Trusts
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