Before initiating an employee ownership trust (EOT) disposal, a company should consider several factors. Firstly, they need to assess whether the EOT aligns with their goals and values, as it entails a long-term commitment to employee ownership. It's crucial to evaluate the financial implications, including the valuation of shares and potential tax advantages. Considering the impact on company culture, employee engagement, and decision-making processes is also essential. The feasibility of implementing and managing the EOT, as well as the potential impact on succession planning, should also be carefully evaluated. Seeking legal and financial advice can provide further clarity on these considerations.