NCEO Methodology for Counting ESOPs

For our counts of the numbers of ESOPs, related plans, and participants, see our Statistical Profile of Employee Ownership.

Open-Book Management

What Is Open-Book Management? Open-book management has been called the most important management trend in the country. Definitions of open-book management vary, but it is generally accepted to include the following components:

Policy Options for State Employee Ownership Legislation

Broad-based employee ownership plans, primarily employee stock ownership plans (ESOPs) and worker-owned cooperatives, are a bipartisan, effective means to help create an economy that is both more productive and more able to provide financial security for workers in all sectors of the economy.

Should ESOP Trusts Hold Cash?

The Internal Revenue Code, which along with ERISA is one of the main laws that govern ESOPs, requires that ESOPs be “primarily” invested in company stock. ESOPs typically hold assets other than company stock. Sixty-one percent of the companies responding to the NCEO’s 2023 ESOP repurchase obligation survey have cash in the ESOP trust.

State Legislation on Employee Ownership

There has been increasing interest in employee ownership in state legislatures. This article describes existing state employee ownership legislation and key pending bills.

State Legislation on Employee Ownership

Ten Ways to Make Your ESOP Great

On average, ESOPs are wins for everyone—sellers, employees, and the company itself—but the average is pulled up by a handful of stellar ESOP companies.

The Rights of ESOP Participants

To get the tax benefits employee stock ownership plans (ESOPs) provide, companies must abide by the rules designed to make sure taxpayers are getting their money's worth.