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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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.
Rocky Mountain Employee Ownership Center
A 2025 toolkit explaining EOT definitions, comparisons with ESOPs and worker co-ops, ideal business profiles, best practices, policy context, funding sources, and a Clegg Auto case study.
National 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.
Common Trust
A practical Common Trust guide to the financial mechanics of an EOT transaction, including financing, structuring, seller payment, and deal design.
Project Equity
A Project Equity comparison of ESOPs, worker cooperatives, and Employee Ownership Trusts.
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.