ESOP disbursement rules

I have a client with an ESOP who left their job 5 years ago. They just received the option to take a disbursement, and the disbursement will now be split up over an additional 5 years. Rather than try to interpret the rules myself, I thought I would ask here. Is that allowed? They are under 59 years old, if that is relevant. 

It's allowed and is very common. See Section 409(o) of the Internal Revenue Code.

As noted allowed and common.