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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 18 of 140 published resources.
Reset search and filtersDemocracy at Work Institute / Project Equity
A DAWI and Project Equity framework for understanding the local and regional supports that help worker cooperatives grow.
University of Wisconsin Center for Cooperatives
A University of Wisconsin Center for Cooperatives report summarizing governance structures, practices, and culture among U.S. worker co-ops based on survey data.
U.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.
Equal Exchange
A real-world example of articles of incorporation and bylaws from Equal Exchange, one of the better-known U.S. worker cooperatives.
National Center for Employee Ownership
An NCEO toolkit designed to help ESOP companies and prospective ESOP companies understand financing options and find experienced lenders.
The Democracy Collaborative
A Democracy Collaborative report on financing strategies, case studies, and resources for scaling cooperatives and inclusive ownership.
Sustainable Economies Law Center
A legal guide to converting an existing business to cooperative ownership, including entity formation, governance documents, asset transfer, financing, and transaction steps.
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.
NCBA CLUSA
A state-by-state cooperative statute library hosted by NCBA CLUSA and curated with USDA Rural Business Cooperative Service.
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.
Harvard Business School
A Harvard Business School case on Morning Star’s self-management model, accountability, compensation, and peer-based coordination.
National Center for Employee Ownership
A detailed NCEO publication on how EOTs work, how they compare to ESOPs, and how companies can structure, finance, govern, and operate after an EOT transition.
The Democracy Collaborative / Project Equity
A research report by Hilary Abell on barriers and success factors for scaling worker cooperatives, including cooperative culture, training, management, capital, and governance.