Promissory Notes in Lieu of Cash Distribution

[Bandit]

Wondering if anyone has a sense for how common a practice it is to use promissory notes for purposes of making distributions from an ESOP.  Most of what I have found suggests that this was previously a common practice but is rarely used any more.  Appreciate any thoughts. 

[JustSayin]

Are you suggesting a promissory note from the ESOP to the participant or a promissory note from the Plan Sponsor to the ESOP to fund participant distributions?

[JustSayin]

sorry ...  promissory note from the ESOP to the Plan Sponsor.