Why it matters
Employee ownership transitions are often part of broader succession planning, not just legal restructuring.
Best for
Business owners beginning a succession planning process before selecting a specific employee ownership model.
This free 2008 second edition, by Stephen Clifford and the Ohio Employee Ownership Center staff, helps owners clarify personal goals, stakeholder needs, management succession, timing, and possible transfer paths. Its worksheets and planning sequence remain useful before an owner chooses a specific buyer or employee-ownership structure.
The technical sections are historical: they use 2008 estate, gift, capital-gains, ESOP, and cooperative-tax assumptions and even anticipate tax changes scheduled for 2010 and 2011. Use the planning framework, not its rates, thresholds, transaction comparisons, or legal conclusions; current valuation, tax, and legal advisors should supply those.
Continue with the original source
Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.
Open original resource