Featured Jobs
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
Retirement Plan Onboarding Specialist Compass
|
|
DWC - The 401(k) Experts
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
PPS Pension Services
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
ESOP Dividends Paid Proposed Rules Emphasizes IRS Opposition to Boise Cascade Case
Deloitte 
Aug. 31, 2005
Excerpt: The proposed regulations reverse the IRS private letter ruling under which a corporation may take a deduction for the payment of 'applicable dividends' to ESOP participants; Prop. Treas. Reg. § 1.404(k)-2 explains that 'only the corporation paying the dividend is entitled to the deduction with respect to applicable employer securities held by an ESOP.'
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |