What is an Employee Ownership Trust?

Employee Ownership Trusts (EOTs) are trusts that exists for a long term social purpose. The trust holds company shares on behalf of employees collectively and can distribute annual profits to employees.

Company shares are valued on a yearly basis by an external appraiser.  When the employee retires or exits, shares are repurchased by the company and proceeds are paid to the employee.

clegg’s auto, Employee ownership trust

Who it’s for

EOTs are best for:

  • Owners seeking mission continuity

  • Companies prioritizing long-term independence and protection from mission change 

  • Owners willing to sell 20% or more of the business to employees

How it works

  • Trust holds some or all of the company stock to preserve the purpose of the business for employee benefit

  • Employees do not directly hold shares

  • Employees receive a portion of the company’s annual profits

The Benefits

OWNER Benefits

  • Preserves business purpose and values long term

  • Owner exits at fair market value without a traditional sale process

Employee Benefits

  • Employees receive profit share

  • Optional employee voting rights

Dive deeper into Employee Ownership Trusts

COST

  • $50k- $75k set-up

  • Minor yearly costs

tax perks

  • No special tax perks for owner

  • No special tax perks for company

mISCONCEPTIONS

  • While EOT’s can be extremely flexible in how they look, understand that employees do not directly hold shares

  • EOTs are overseen by both a Board of Directors and Trustees, an additional layer of governance which can be burdensome for smaller companies or confusing for employees

Interested in transitioning to an EOT?

Fill out the form to get on the waitlist for our next cohort