In our work with business owners, we come across companies that are not big or profitable enough to warrant selling stock to an Employee Stock Ownership Plan, but which are nevertheless companies that might make good candidates for sale to employees organized as a worker cooperative. Some owners want to sell out all at once, but many are interested in a gradual sale to employees. We have developed a plan whereby employees could form a co-op which would be owned 100% by those employees and which would employ them for the purposes of selling their labor to their former employer. This co-op, in turn, would purchase some percentage of stock from the company's owner. The selling owner, in turn, would sign a contract with the co-op specifying hiring, firing, and disciplinary procedures, etc. The company would pay the co-op for the labor and for handling such things as payroll taxes.