The latest NCEO Employee Ownership Update is online.  It discusses how 56% of the companies (with stock) on the 100 Best Companies to Work for list have broad-based employee ownership programs.  It also discusses the termination of the Hooker Furniture ESOP and how accounting rules (specifically how compensation expense must be reported at the current fair market value of the shares and not at the original cost) may make it less desirable for public companies to sponsor ESOPs.