"The [DOL] has been focusing on employee stock ownership plan appraisals in its enforcement program, because they have become 'a chronic problem,' so much so that the agency can't address all of them that will come up each year, a DOL official said.... The issue that the DOL sees 'over and over again' is that the person who selects the appraiser -- a fiduciary function -- is the company owner -- that is, the seller. And the seller is 'the guy from the exact opposite side from the plan[.]' "