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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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Counts show each option across the full published Library.
Showing 17 of 140 published resources.
Reset search and filtersNational Center for Employee Ownership
A structured NCEO toolkit and calculator designed to help companies assess whether an ESOP may be a realistic next step.
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.
National Center for Employee Ownership
An NCEO guide focused on how a sale to an ESOP can provide succession, liquidity, continuity, and employee ownership for closely held companies.
U.S. Department of Labor
A DOL process agreement describing expectations for ESOP transaction fiduciaries, valuation review, financial analysis, and documentation.
National Center for Employee Ownership
A toolkit for leaders considering selling their business to an already employee-owned company.
National Center for Employee Ownership
An NCEO guide comparing two paths: creating an ESOP inside the company or selling the company to an existing ESOP-owned acquirer.
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.
National Center for Employee Ownership
An NCEO comparison of EOTs and ESOPs as ownership transition tools, including structural differences, employee benefits, and transaction considerations.
ESOP.org / National Center for Employee Ownership
A broad ESOP basics resource covering plan mechanics, statistics, governance, employee rights, valuation, and common uses.
Internal Revenue Service
The IRS reference page describing ESOPs as qualified defined contribution plans and pointing to federal tax and retirement-plan requirements.
National Center for Employee Ownership
An NCEO toolkit designed to help ESOP companies and prospective ESOP companies understand financing options and find experienced lenders.
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.
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.
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.
Project Equity
A Project Equity comparison of ESOPs, worker cooperatives, and Employee Ownership Trusts.