A non-EO business owner who has become curious about EO, and is willing to continue exploring this option for business succession planning purposes.

Cooperatives serve their members most effectively and strengthen the cooperative movement by working together through local, national, regional and international structures.

Industrial revenue bonds (IRB) are municipal debt securities issued by a government agency on behalf of a private sector company and intended to build or acquire factories or other heavy equipment and tools.

Refers to businesses who have qualified with the SBA as certified veteran-owned small businesses

The operating of an employee ownership plan, and all requirements associated, whether by law or by plan document.

The time it takes for a selling owner to move from exploration of succession options through a finalized sale.

The rights of managers, employees and other operational actors within a business to handle the day to day functions/operation of the business. These rights can be exercised more laterally (flatly) or vertically (hierarchically).

Money that a customer or client owes a company for a good or service purchased on credit. Accounts receivable are current assets for a company and are expected to be paid within a short amount of time.

Refers to any special accounting considerations for EO companies