Back to Library
ArticleIntro

What Is an ESOP?

The ESOP Association’s public overview of ESOPs as tax-qualified retirement plans and broad-based employee ownership structures.

Source: The ESOP AssociationAdded June 12, 2026
Open original resource

Why it matters

The ESOP Association is a central advocacy organization in the ESOP ecosystem, and its overview is useful for understanding the model’s public-facing case.

Best for

Readers who want a concise, accessible ESOP definition from a major ESOP ecosystem organization.

This is a helpful public-facing explainer that frames the ESOP as both a retirement plan and a mechanism for broad-based employee ownership. It is best paired with NCEO or government resources for readers who need more neutral technical detail.

Continue with the original source

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

Open original resource

Next readings

Continue through the reading paths that include this resource.

From ESOP foundations

Employee Stock Ownership Plan (ESOP) Basics

Add a technical baseline before reviewing transaction resources.

View full path

Related

Keep exploring

Article·Intro

The Difference Between ESOP and Employee-Owned

A Certified EO article explaining why ESOP is a technical structure while employee-owned is often the clearer identity for employees, customers, and communities.

Certified EO
ESOPsOwnership culture+1 categoryESOPHuman-centered organization
Tool·Intro

Tools: Employee Ownership

An Aspen Institute Job Quality Tools Library entry highlighting tools that help business owners understand ESOPs, worker co-ops, transition financing, and ownership culture.

Aspen Institute
ESOPsTools+2 categoriesESOPWorker co-op+1 model