12/18/2001: IRS Provides Guidance on EGTRRA Changes to ESOP Dividend Deduction Rules, Allocation of S Corp Stock (Internal Revenue Service)IRS Notice 2002-2. Excerpt: "This notice provides guidance in question and answer format regarding the changes made to § 404(k) of the Internal Revenue Code ... by § 662 of [EGTRRA]. This notice also provides guidance on the effective date of § 409(p) of the Code, as added by § 656 of EGTRRA, regarding the allocation of stock in an S corporation held by an employee stock ownership plan."
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