"While many of the earlier settlements with ESOP fiduciaries have provided helpful guidance in assessing a potential transaction, the Order continues a trend started a year ago regarding indemnification that could lead to the end of legally permissible indemnification arrangements. This development underlines the importance of proper consideration of the totality of potential sources of funding for litigation budgets ... when negotiating their engagement with an ESOP or ESOP sponsor given that indemnification may not provide adequate cover." [Scalia v. Professional Fiduciary Services, LLC, No. 19-7874 (S.D.N.Y. proposed settlement filed Jan. 12, 2021)]