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Legal and financeIntermediate

Who Must Be Included in the ESOP?

An NCEO FAQ explaining minimum participation and coverage rules for ESOPs.

Source: National Center for Employee OwnershipAdded June 12, 2026
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Why it matters

Broad-based participation is central to the ESOP model, and founders need to understand that an ESOP cannot simply include a handpicked group of employees.

Best for

Founders, HR leaders, and advisors working through plan eligibility and employee communication questions.

This FAQ is useful for early plan-design education. It helps founders understand that ESOPs are governed by qualified-plan rules and must satisfy coverage requirements. That matters for both legal compliance and employee trust.

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Legal and finance·Intro

Employee Ownership Initiative: Employee Ownership

A U.S. Department of Labor resource comparing ESOPs, worker cooperatives, EOTs, and equity compensation, including a concise definition of EOTs as perpetual purpose trusts.

U.S. Department of Labor
Employee Ownership TrustsESOPs+3 categoriesEmployee Ownership TrustESOP+2 models