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.
Common Trust
A practical Common Trust guide to the financial mechanics of an EOT transaction, including financing, structuring, seller payment, and deal design.
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.
Common Trust
A Common Trust guide to EOT ownership, business succession, employee benefit, governance, and comparison with ESOPs and worker cooperatives.