I have a potential ESOP opportunity for a seller. The business is > $5M in REV, but just shy of $10M, and has 15 employees. Having never facilitated an ESOP before, can someone point me to a good resource that I can research, and more importantly, resources that I can tell my seller about? The main issue that we want to address with the ESOP are the capital gain taxes due at the time of sale.