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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 5 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.
Project Equity
Project Equity’s overview of EOTs, including how the model works, why it is flexible, and how it can provide employees with profit sharing and a voice in governance.
Common Trust
A practical Common Trust guide to the financial mechanics of an EOT transaction, including financing, structuring, seller payment, and deal design.
Aspen Institute
An Aspen Institute article explaining the growth of EOTs in the United States, their relationship to perpetual trusts, and why the model is gaining attention.
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.