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Treasury and IRS Issue Temporary and Proposed Regulations on S Corporation ESOPS
Internal Revenue Service [IRS] 
[Official Guidance] July 18, 2003 Press release, with link to regulations. Excerpt: Today, the Treasury Department and the IRS issued temporary and proposed regulations to shut down abusive arrangements involving certain employee stock ownership plans (ESOPs) holding stock in S corporations. The regulations, issued under section 409(p), will go into effect in 90 days for certain S corporation ESOPs. MORE >> |
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