"An ESOP can [1] Be an excellent financial alternative for business owners rather than selling their business to a third-party ... [2] Offer certain tax benefits while providing business owners liquidity, diversification and enhanced retirement benefits; [3] Facilitate the financing of corporate transactions and provide employees with an ownership interest in their employer and a valuable retirement benefit, [4] Minimize the impact and risk of multiemployer union pension plans, and [5] Maximize economic and estate planning benefits compared to alternative options."