An Introduction to Employee Ownership Trusts (EOTs)
National Center for Employee Ownership
A clear NCEO overview explaining what an EOT is, how it works, why owners choose the model, and how EOTs differ from ESOPs and worker cooperatives.
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Showing 14 of 140 published resources.
Reset search and filtersNational Center for Employee Ownership
A clear NCEO overview explaining what an EOT is, how it works, why owners choose the model, and how EOTs differ from ESOPs and worker cooperatives.
National Center for Employee Ownership
A clear NCEO primer explaining how ESOPs are structured, how the trust works, how shares are allocated, and why ESOPs are commonly used for business succession.
Sustainable Economies Law Center
A SELC practice guide written for attorneys advising worker cooperative corporations.
USDA Rural Development
A USDA guide explaining how to conduct a feasibility study for a cooperative business.
National Center for Employee Ownership
An NCEO guide for companies under about 20 employees that want employee ownership but may not be good ESOP candidates.
Ohio Employee Ownership Center
A guide for small and medium-sized business owners planning ownership and management succession, including goals, stakeholders, valuation, and transition planning.
National Center for Employee Ownership
An NCEO article explaining the ESOP committee’s role in plan administration, fiduciary decision-making, and employee communications.
ESOP.org / National Center for Employee Ownership
A broad ESOP basics resource covering plan mechanics, statistics, governance, employee rights, valuation, and common uses.
Employee Ownership Association
A UK Employee Ownership Association and Postlethwaite guide explaining direct, indirect, and hybrid employee ownership structures, including EOTs and employee share ownership.
Democracy at Work Institute
A DAWI guide explaining how governing documents can codify democratic ownership, governance structure, growth, and conflict-resolution pathways.
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.
Canadian Worker Co-operative Federation
A Canadian Worker Co-operative Federation starting point with links to a handbook and sections on incorporation, decision-making, business planning, and co-op principles.
National Center for Employee Ownership
An NCEO article describing participant rights, including voting rights, disclosure, diversification, distributions, and benefit protections.
Sustainable Economies Law Center
A legal and practical manual from SELC, EBCLC, and the Green Collar Communities Clinic on starting and operating a worker-owned business.