The current edition of Insights magazine (Willamette Management Associates) focuses on ESOPs.  Three articles are available in full-text:

• “The ESOP Feasibility Study” (C. Ryan Stewart)
• “Retained Shareholder/Executive Reasonableness of Compensation ESOP Sponsor Company” (Robert F. Reilly)
• “Reconciling the Current Employer Stock Valuation with Prior Stock Valuations”
  (Malcolm ("Mike") R. Hartman)