The Ownership Impact Index(R) is a targeted workforce diagnostic that does more than just assess ownership culture or mindsets - it zeroes in on actions leaders can take to transform the operational and managerial practices to ignite them.

An installment sale is when a business or property is sold, and at least one payment is received after the tax year of the sale.

QSBS is a tax provision that allows sellers to exclude a substantial portion of their capital gains from federal tax when selling C-corporation stock.

Capital gains are the profits realized from the sale of a capital asset, where the tax rate depends on the duration the asset was held.

A stock sale occurs when a buyer purchases the shares of an existing legal entity, effectively buying the company itself.

Purchase price allocation is the process of dividing the total purchase price of a business among its individual assets for tax purposes.

A buyer cooperative (or purchasing cooperative) is an organization owned and operated by a group of individuals or businesses who pool their purchasing power to buy goods or services in bulk at discounted prices. Members benefit from lower costs, better terms, and increased negotiating leverage that they wouldn't have as individual buyers. Common examples include grocery co-ops, healthcare purchasing groups, and business supply cooperatives.

The Aspen Institute's Job Quality Fellowship brings together leaders from differing lines of work, in communities across the country, who are working to expand the availability of better quality jobs.

Assets that are free from any liens, debts, or other financial obligations.

A repurchase obligation forecast that begins by using your individual business information and actuarial data to generate a projection of the cash your company will need to satisfy ESOP distribution liabilities following the distribution timing, form, and method requirements articulated in your plan documents and policies

A community based investment vehicle where non-accredited investors can pool capital for the sake of making investments in things like real estate, or other small businesses which align with the values of the investment co-op members

In worker cooperatives, each worker owns an equal share of the business. By paying a buy-in, and by fulfilling any other requirements outlined in the bylaws, a worker earns a share of the cooperative: Every worker-owner (or member) of the cooperative owns one equal share of the cooperative.

A registered investment advisor (RIA) is a financial professional firm that advises clients on securities investments and may manage their financial portfolios. RIAs are registered with either the Securities and Exchange Commission (SEC) or state securities administrators.

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.

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.

Discount applied to the business valuation when only a minority interest in the business is being sold.

Preferred stock represents ownership in a company with higher claims on dividends and asset distribution compared to common stock

An alternative minimum tax (AMT) places a floor on the % of taxes that a filer must pay to the government, no matter how many deductions or credits the filer may claim. The US currently has an alternative minimum tax for taxpayers who earn above certain income thresholds.

Cooperatives work for the sustainable development of their communities through policies approved by their members.

A low-profit limited liability company (L3C) is an enterprise with a profit goal that is subordinate to its charitable mission.