Heirloom Library

Find the right employee ownership resource

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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Topic: Legal Format: Reference

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Ownership structure

The legal or member-ownership structure discussed.

Any ESOP (Employee Stock Ownership Plan)39 EOT (Employee Ownership Trust)17 Worker cooperative49 Other cooperative or member-owned3 Steward ownership9 Platform cooperative8

Topic / practical question

The question or work the resource helps with.

Any Choosing or comparing ownership9 Transition and succession22 Governance68 Sociocracy33 Participation and employee voice42 Ownership culture31 Legal34 Finance32 Valuation7 Education and training25 Scaling employee ownership30 Evidence and impact26 Organization design and self-management44

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Format

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Any Article20 Guide40 Tool17 Case study10 Research17 Book8 Video3 Template8 Framework7 Reference6 Resource hub2 Presentation1 Program1

Difficulty

How much context the resource assumes.

Any Intro53 Intermediate55 Advanced32

Jurisdiction / context

Where the source or guidance is situated; especially important for legal and financial material.

Any International / global36 United States83 California, United States1 United Kingdom12 Canada2 Netherlands2 New Zealand1 Spain1

Showing 6 of 140 published resources.

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Reference·Advanced·United States

Agreement Concerning Process Requirements for Employee Stock Ownership Plan Transactions

U.S. Department of Labor

A DOL process agreement describing expectations for ESOP transaction fiduciaries, valuation review, financial analysis, and documentation.

LegalESOP

Source

Why it fits

Reference·Intro·United States

Employee Ownership Initiative: Employee Ownership

U.S. Department of Labor

A U.S. Department of Labor resource comparing ESOPs, worker cooperatives, Employee Ownership Trusts, and equity compensation.

Choosing or comparing ownershipMultiple ownership structures

Source

Why it fits

Reference·Advanced·United States

Employee Ownership Initiative: ESOPs

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.

LegalESOP

Source

Why it fits

Reference·Advanced·United Kingdom

Employee Ownership Trusts: Introduction

HM Revenue & Customs

HMRC’s technical introduction to Employee Ownership Trusts as a type of Employee Benefit Trust under UK tax rules.

LegalEmployee Ownership Trust

Source

Why it fits

Reference·Advanced·United States

Employee Stock Ownership Plans (ESOPs)

Internal Revenue Service

The IRS reference page describing ESOPs as qualified defined contribution plans and pointing to federal tax and retirement-plan requirements.

LegalESOP

Source

Why it fits

Reference·Advanced·United States

Equal Exchange Bylaws

Equal Exchange

A real-world example of articles of incorporation and bylaws from Equal Exchange, one of the better-known U.S. worker cooperatives.

GovernanceWorker cooperative

Source

Why it fits

Heirloom Library

Find the right employee ownership resource

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.

Lookup results