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The Emergence of Employee Ownership Trusts in the US

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.

Source: Aspen InstituteAdded June 12, 2026Published 2023
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Why it matters

The article helps explain why EOTs are emerging in the U.S. and why they may matter for small business succession, mission preservation, and worker benefit.

Best for

Readers who want context on the EOT movement rather than only transaction mechanics.

This Aspen piece is useful for understanding EOTs as an emerging field, not just a legal structure. It is a good bridge between basic explainers and deeper policy or ecosystem research.

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Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.

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