“Kelly Finnell’s long experience in the ESOP world makes him very well qualified to explain how this too-often overlooked approach to business transition works. ESOPs were designed by Congress to provide unique tax advantages to owners, companies, and employees, advantages no other approach can replicate. Just as important, ESOPs provide a way for business owners to exit gradually or quickly, pass on ownership to the people who helped build the business, and maintain the independence of the company they have worked so hard to build. ESOPs are not right for everyone, but Kelly Finnell’s important book can help you determine if they are right for you.”