My 401(k) client just became an ESOP... pitfalls?

[AlbanyConsultant]

I have a ten- or twelve-company controlled group where at least the main company (and maybe others - I'm still gathering information) has become an ESOP. I know someone has to look out for the combined employer contribution limits (there is no PS, and the match is about 2%, so that shouldn't be so bad). And I suppose that I'll have to be more vigilent about ownership percentages...

But is there anything else that I need to be looking out for or advising my client on? Thanks.