IRS Announces 2026 COLA Plan Limits
On November 13, the IRS announced its annual cost-of-living (COLA) increases to plan limits for 2026, which are detailed in Notice 2025-67 (PDF). The most important figures for ESOPs and related ...
In partnership with the Employee Ownership Expansion Network (EOX)
This page is for anyone who wants to learn more about employee ownership, especially if you want to explore whether employee ownership might be the right fit for your company or your clients.
You likely found this page as a link from our colleagues at the Employee Ownership Expansion Network (EOX). EOX can connect you with your state's employee ownership center to help get you in touch with nearby business owners and others with expertise in employee ownership. This page will give you the top resources we at the NCEO offer to answer your questions about employee ownership.
For a general overview, see our article How an Employee Stock Ownership Plan (ESOP) Works.
For a step-by-step guide to assessing an ESOP for your company, check out our ESOP Pre-Feasibility Toolkit.
Recommended books:

Selling to an ESOP and Financing the Deal
A detailed guide for owners, managers, and advisors of closely held businesses who are considering a sale to an ESOP.

This concise book explains the rules, uses, benefits, and other aspects of employee stock ownership plans (ESOPs).
Join our EOT Peer Gatherings: Online meetings for companies that have or are considering an EOT. Participants share experiences, discuss challenges, and gain insights from different parts of the employee ownership community.
For an overview of how EOTs work, see our Introduction to EOTs.
Recommended book:

Using an Employee Ownership Trust for Business Transition
Learn how EOTs work, whether one is right for your company, and how they are created, financed, and governed.
See our overview of the types of equity compensation or a webinar on direct employee ownership.
Recommended books:

The Decision-Maker's Guide to Equity Compensation
How to find and implement an equity compensation strategy that works for your company.

Equity Compensation for Limited Liability Companies (LLCs)
A guide to creating equity compensation arrangements for LLCs.

Who Should Own Your Business After You? is a brief introductory booklet designed for business owners who want to start exploring if employee ownership might be the right fit for them and their companies. Real business owners explain why and how business owners sold their business to their employees. It provides an overview of the five main forms of employee ownership in the United States: employee stock ownership plans or ESOPs, worker cooperatives, employee ownership trusts (EOTs), direct share ownership, and being acquired by a company that is already employee-owned. Readers will leave knowing what paths to explore and tools to learn more.
On November 13, the IRS announced its annual cost-of-living (COLA) increases to plan limits for 2026, which are detailed in Notice 2025-67 (PDF). The most important figures for ESOPs and related ...
On October 23, 2025, the Slovenian Parliament passed the Employee Ownership Cooperative Act (in Slovenian; see this English-language explanation from the Institute for Economic Democracy in ...
In the first study of its kind, The Stout ESOP Index, the global advisory firm Stout found that between 2021 and 2024, the average annual share price growth in an index of private ESOP companies ...
Harvard Business School’s Institute for Business in Global Society released a report, The Possibilities of Worker Ownership Engaging Employees, Boosting Profits and Combating Wealth Inequality, ...
The NCEO's Weekly Webinar Series continues to be one of the most popular member benefits due to its consistency and accessibility. Our webinars consistently attract significant attendance within the ...
Join us for the year end wrap up of what's new, notable or just interesting to discuss.
Learn distribution requirements, alternative payment options, and best practices during financial hardship.
ESOP Transaction Financing 1042 Webinar
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There’s no better way to learn about employee ownership than seeing it up close, and your in-state employee ownership exists to do exactly that.
We'd be glad to speak with you about your interest in employee ownership and recommend next steps, from in-person events to webinars, from our directory of professional service providers to talking with your peers in our networking groups.