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GuideIntro

An Introduction to Employee Ownership Trusts (EOTs)

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.

Source: National Center for Employee OwnershipAdded June 12, 2026
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Why it matters

This is one of the best starting points for U.S. readers who need to understand EOTs before getting into transaction design, trust law, governance, or financing.

Best for

Founders and advisors who want a plain-language introduction to EOTs as an employee ownership transition option.

This NCEO guide explains EOTs as a flexible trust-based form of employee ownership that can preserve a company’s mission, independence, and employee benefit over time. It is especially useful for owners comparing EOTs with ESOPs or worker cooperatives.

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Employee Ownership Trusts

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