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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 6 of 140 published resources.
Reset search and filtersNational Center for Employee Ownership
An NCEO comparison of EOTs and ESOPs as ownership transition tools, including structural differences, employee benefits, and transaction considerations.
National Center for Employee Ownership
An NCEO FAQ comparing ESOPs and Employee Ownership Trusts as business transition options.
National Center for Employee Ownership
An NCEO FAQ addressing the practical size and cost considerations that may make an ESOP a poor fit for very small companies.
Certified EO
A Certified EO article explaining why ESOP is a technical structure while employee-owned is often the clearer identity for employees, customers, and communities.
The ESOP Association
The ESOP Association’s public overview of ESOPs as tax-qualified retirement plans and broad-based employee ownership structures.
National Center for Employee Ownership
An NCEO FAQ explaining minimum participation and coverage rules for ESOPs.