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Heirloom Library
Explore trusted sources on employee ownership and democratic governance. Heirloom explains what each source is useful for, so you can follow a guide or look up exactly what you need.
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Showing 9 of 140 published resources.
Reset search and filtersU.S. Department of Labor
A DOL process agreement describing expectations for ESOP transaction fiduciaries, valuation review, financial analysis, and documentation.
National Center for Employee Ownership
An NCEO toolkit focused on improving ESOP company boards, especially through independent director recruitment and onboarding.
U.S. Department of Labor
A U.S. Department of Labor ESOP resource page focused on transaction process agreements, fiduciary guidance, and worker ownership protections.
Internal Revenue Service
The IRS reference page describing ESOPs as qualified defined contribution plans and pointing to federal tax and retirement-plan requirements.
National Center for Employee Ownership
An NCEO toolkit designed to help ESOP companies and prospective ESOP companies understand financing options and find experienced lenders.
National Center for Employee Ownership
An NCEO toolkit on planning for the ESOP repurchase obligation, the company’s responsibility to provide cash when participants cash out shares.
National Center for Employee Ownership
An NCEO handbook for board members in ESOP companies, covering board responsibilities, best practices, governance issues, and ESOP-specific board concerns.
National Center for Employee Ownership
An NCEO book explaining ESOP valuation, valuation reports, control, appraiser selection, and fiduciary review.
National Center for Employee Ownership
NCEO's fourth-edition handbook on the legal responsibilities, valuation questions, appraiser relationships, board-trustee interactions, and insurance concerns facing inside ESOP fiduciaries.