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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 10 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.
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.
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.