ESOP rule, valuation and fiduciary changes from the Department of Labor, state employee ownership center openings and conversion grant and loan programs, tax incentives for selling to employees by state and federally, employee ownership trust and worker co-op law changes, large company ESOP formations and terminations, ESOP litigation and settlements with participant payouts, repurchase obligation and distribution rule changes, SBA lending rules for employee buyouts and employee ownership resources for owners and workers, with the state, program or company first and the dollar effect for a worker or an owner.