This episode opens up a topic that I think is easily confused - just what does the seller take on in Fiduciary risk in doing an ESOP transaction.  Greg always does a great job - this is his third time on the podcast and provides a wealth of knowledge as a resource to our listeners.  He leverages information from the Vinosky esop case which provides a good reference in better understanding selling shareholders fiduciary risk and reliance upon ESOP professionals.