A project funded by the EOX State Center Grant Program

Reasearch and Tools for an emerging EO model

Employee Ownership Trusts (EOTs) are getting more attention, but at the state and local level, many practitioners still have basic questions: How do they really work here? What about tax treatment? Where do they fit alongside ESOPs and co-ops?

With its EOX project grant, the Rocky Mountain Employee Ownership Center (RMEOC) set out to answer those questions in a clear, credible way. 

The project delivered:

• A research publication that lays out the legal and tax landscape for EOTs in the U.S.

• A practical toolkit for practitioners and policymakers who want to understand where EOTs fit in the broader EO toolbox.

• A public EOT webinar to share the work and field questions from stakeholders.

• A stronger position for RMEOC as a technical assistance leader on EOTs in Colorado and beyond.
  
  
  

WHY THIS MATTERS

Emerging models need more than enthusiasm — they need helpful, digestible information. By combining research, clear explanations, and applied tools, RMEOC has given the EOX Network and the wider EO community a resource they can point to when EOTs enter the chat.

This project directly supports EOX’s strategic interest in expanding credible options for ownership transitions, and it gives State Centers something concrete to share when owners or funders ask, “Where do EOTs fit into all of this?”