Any fees or dues required in order for a company to become EO, e.g., the cost of a formal 3rd party valuation.

The Perpetual Purpose Trust (PPT) is a non-charitable trust that is established for the benefit of a purpose rather than a person. An Employee Ownership Trust (EOT) is an example of a PPT.

Wealth inequality is a global phenomenon in which the rich are growing richer, and the poor poorer.

Refers to the M&A practices of EO companies, e.g., ESOP companies purchasing other companies

When a plan is terminated, all participants become fully vested and distributions must begin as soon as administratively feasible, generally within a year of the plan's termination.

An assessment of the required non-financial elements in selling a business, e.g., required people/talent, knowledge, partnerships, documentation, communication, etc., required for ongoing business success post-sale. Sometimes called the "people and process" aspect of feasibility.

The degree of influence that second or third parties may have over a seller's ultimate decision to sell their business, for what price, on what terms, etc. When buyer autonomy meets seller autonomy the possibility of selling at a truly fair market value (FMV) is created.

Microfinance, also called microcredit​, is a type of banking service provided to low-income individuals or groups who otherwise wouldn't have access to financial services. Microloans can range from as small as $50 to under $50,000.

The right of redemption allows homeowners who have defaulted on their mortgages to reclaim their property by paying the overdue amount, including interest and penalties, either before or sometimes after a foreclosure sale.

Specific forms of communication to employee owners by sponsoring companies that may be organized by a Communications Committee, and which often are used to educate employees about the rights and benefits of ownership

The threshold rate of return is the minimum return that an investor can expect to achieve when investing in a project. It is influenced by the risk of the investment, the liquidity of the investment, and inflation

A C corporation (C corp) is a legal structure where the corporation and its owners (shareholders) are taxed separately, leading to double taxation on profits at both corporate and personal levels.

An accountant is usually certified in their jurisdiction, using titles such as “Certified Public Accountant”, and qualified to advise on tax laws, analyze financial statements, and perform audits.

409A plans are a type of non-qualified deferred compensation plan for compensation that has been earned by an employee but not yet received from their employer. Because the ownership of the compensation—which may be monetary or otherwise—has not been transferred to the employee, it is not yet part of the employee's earned income and is not counted as taxable income

A PEO is a company which offers employment as a service, with the PEO typically becoming "employer of record" for one or more of a company's employees for the sake of shared services such as payroll, benefits, etc.

When starting a business, the founding owner(s) often fund the business before it is bringing in enough money to cover its expenses. They may do this by working unpaid hours and/or using personal money to purchase supplies, uniforms, printing, postage, etc.

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.