The IRS has issued guidance on what is commonly referred to as ERSOPs. Typically, an ERSOP involves ( at a very high level):

 Individual starting new business
 Business adopts qualified plan
 Individual rolls IRA to qualified plan
 Qualified plan buys shares of business.
 Qualified plans hold shares of business and business owner gets the cash.

The IRS calls these transactions ROBS.
Guidance available here http://www.irs.gov/pub/irs-tege/rollover_guidelines.pdf .

More to come…