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Text of IRS Proposed Regs on S Corporation ESOPs (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 18, 2003
6 pages. Excerpt: The temporary regulations contain rules relating to the identification of disqualified persons and determination whether a plan year is a nonallocation year under section 409(p) and the definition of synthetic equity under section 409(p)(5). The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations.
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