This special ESOP Podcast is a companion episode to our well-received "ESOP 101" podcast (Episode 21), which presented a 360-degree overview of the "What, Why, and How" of employee stock ownership plans. In this episode we'll learn more about the perspective and background of each of those "ESOP 101" presenters: Robert C. Hilton Jr., ASA, Director of Valuation and ESOP Services at Katz, Sapper & Miller, Mark R. Kossow, Esq., a partner at Archer & Greiner P.C., and Richard A. Heeter, Managing Director at Captial Trustees, LLC.