A vision of the economy in which far more people share in owning the businesses they work for or buy from, instead of ownership staying concentrated in a few hands. Employee ownership is one path toward it.

Surety is a type of financial guarantee.

Annual testing for an ESOP that the amount of employer contributions to direct contribution plans that can be deducted each year, according to IRC Section 404(a)(3), is 25% of the compensation of the plan participants.

Feelings of or a sense of ownership

An idea, practice, or material artifact perceived as new by the relevant unit of adoption, e.g., a company

Jobs that pay a living wage and offer stability, benefits, and a real path to build wealth, not just an hourly rate. Employee ownership is one way owners try to turn ordinary jobs into quality ones.

An examination of records or financial accounts to check their accuracy.

Replicable, out-of-the-box worker-owned businesses that provide a pathway to work for DREAMers and undocumented individuals.

The employees at a company who are Black, Latino, Asian, Indigenous, or otherwise people of color. Some employee-ownership funds focus on businesses whose workforces are mostly people of color.

The Davis-Bacon Act requires that all contractors and subcontractors performing construction, alteration excess of $2,000 pay their laborers and mechanics not less than the prevailing wage and fringe benefits

Common stock is not just a piece of paper—or, these days, a digital entry—but a ticket to ownership in a company

Workers whose household income sits at or below the middle of the range for their area. Community lenders and grant programs often use this measure to decide who a program is meant to reach.

Any change of the portion of equity or debt components of a company's balance sheet with the intent to change the equity owned by an EO Plan (such as ESOP or EOT)

Unique considerations for "union shop" ESOP companies