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NCEO Publications

NCEO Publications

Our books and other publications on employee ownership and related issues provide detailed yet understandable guidance for company owners, managers, and advisors alike. Publication titles link to pages with detailed information and excerpts.

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Employee Stock Ownership Plans (ESOPs)

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The ESOP Company Board Handbook

A practical guide for board members in ESOP companies that discusses crucial issues and best practices.

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Administrative Issues for ESOP Companies

Essays on administrative issues for ESOP (employee stock ownership plan) companies.

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An Introduction to ESOPs

This short and inexpensive book is our best-selling publication. It explains how ESOPs work in a clear and concise manner.

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An Ownership Tale

How to move from being a company of employees to a company of owners.

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Dealing with the Downturn: Issues and Strategies for ESOP Companies (Issue Brief)

Issue brief with survey results plus articles on financing and employee communications.

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ESOP Valuation

Essays on valuing company stock for ESOP purposes.

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ESOPs and Corporate Governance

Discusses corporate governance in ESOP companies.

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Executive Compensation in ESOP Companies

Essays and a new survey on compensation trends at ESOP companies.

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How ESOP Companies Handle the Repurchase Obligation

Essays and survey results on the ESOP repurchase obligation and how companies deal with it.

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Leveraged ESOPs and Employee Buyouts

Covers financing, accounting, M&A, and other issues arising when ESOPs borrow money.

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Model ESOP

A model ESOP document with alternative provisions and detailed explanations. Includes CD.

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Questions and Answers on the Duties of ESOP Fiduciaries

Covers the legal issues related to ESOP fiduciaries in a question-and-answer format, with almost 150 detailed entries.

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S Corporation ESOPs

Covers tax issues, plan design, compliance, administration, valuation, and more.

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Section 401(k) Plans and Employee Ownership

Discusses ESOP/401(k) combinations as well as using company stock in 401(k) plans generally.

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Selling to an ESOP

A detailed guide for owners, managers, and advisors of closely held companies where the owner(s) will sell stock to an ESOP.

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The ESOP Committee Guide

Describes the different types of ESOP committees and what they can do.

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The ESOP Communications Sourcebook

Shows ESOP companies how to communicate the plan to employees as well as customers.

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The Inside ESOP Fiduciary Handbook

Provides an overview of issue for inside fiduciaries.

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The Ownership Edge

How to create a more innovative and successful company through combining employee ownership and participative management.

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Understanding ESOP Valuation

A booklet on valuation issues for ESOP companies.

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Understanding ESOPs

A general, basic guide to ESOPs for public and private companies alike.

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Wealth and Income Consequences of Employee Ownership

A research study on how ESOP participants fare compared to employees of non-ESOP companies.

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Equity Compensation Plans

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Accounting for Equity Compensation

A guide to accounting for stock options, ESPPs, SARs, restricted stock, and other such plans.

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Advanced Topics in Equity Compensation Accounting

A selective and detailed examination of crucial issues in equity compensation accounting.

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Beyond Stock Options

A guide to phantom stock, restricted stock, stock appreciation rights, and other equity alternatives. Includes a CD with annotated model plans.

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Communicating Stock Options

Essays on and examples of how to communicate a company's employee stock option plan to employees.

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Current Practices in Stock Option Plan Design

Reports on a 2000 survey on plan design and award practices.

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Employee Stock Purchase Plans

Covers various aspects of ESPPs, from plan design to employee participation.

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Equity Compensation for Limited Liability Companies (LLCs)

A guide to creating equity compensation arrangements for limited liability companies (LLCs). Includes model plan.

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Equity Compensation in a Down Market: Repricing, Accounting, ESPP, and Employee Communications Issues

An issue brief that examines issues that arise in dealing with equity compensation plans in a down market.

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Equity Compensation in a Post-Expensing World

A guide to reworking equity plans once companies have to expense stock options.

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Equity-Based Compensation for Multinational Corporations

How to extend stock options, ESPPs, and other plans to a global workforce.

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GPS (Guidance, Procedures, Systems): Global Stock Plans

Discusses issues and considerations, including grant processes, transactions, and tax and payroll issues, for public companies that grant equity compensation in non-U.S. locations.

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GPS (Guidance, Procedures, Systems): Restricted Stock and Restricted Stock Units

Discusses regulatory and administrative issues for public companies that grant restricted stock and restricted stock units.

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Model Equity Compensation Plans

Sample plan documents and brief explanations for employee stock option and stock purchase plans (includes CD).

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Securities Sources for Equity Compensation

A book with source documents for those working with equity compensation.

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Selected Issues in Equity Compensation

A detailed look at some of the main topics in equity compensation.

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The Decision-Maker's Guide to Equity Compensation

How to find and implement an equity compensation strategy that works for your company.

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The Final 409A Deferred Compensation Regulations (Issue Brief)

A comprehensive overview of the deferred compensation rules under Section 409A of the Internal Revenue Code.

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The Law of Equity Compensation

A summary and analysis of case and regulatory law affecting equity compensation plans in recent years.

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The State of Broad-Based Equity Plans (Issue Brief)

Discusses the impact of expensing and related issues.

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The Stock Options Book

A comprehensive guide to employee stock options.

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General Topics

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Employee Ownership and Corporate Performance (Issue Brief)

Summarizes research on the subject, mainly on ESOP companies.

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Employee Ownership Concepts in Nonprofits and Government

Explains how employee ownership concepts can be applied to nonprofit organizations and government agencies.

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Equity: Why Employee Ownership Is Good for Business

Explains why employee ownership is good for business.

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Front-Line Finance Manual and CD

A book designed to enable employees, regardless of their experience as trainers, to teach basic financial skills to workers within their employee-owned company.

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Journal of Employee Ownership Law and Finance (1-year subscription)

A quarterly journal with articles on ESOPs, equity compensation, and related topics.

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Journal of Employee Ownership Law and Finance Back Issue Set

A set of back issues from the Journal of Employee Ownership Law and Finance.

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Paradoxes of Leadership

Discusses 14 paradoxes that define Charles Edmunson's philosophy of leadership.

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The Handbook of Incentive Compensation

Takes a broad look at how incentives can motivate and reward.

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The State of Employee Ownership (Issue Brief)

A report on the growth and current extent of employee ownership, research findings, and challenges and prospects.

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A Conceptual Guide to Equity-Based Compensation for Non-U.S. Companies

An explanation of the elements of employee stock plans for executives and government officials outside the U.S.

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