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Guest jmlumpkin
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Can anyone provide some info on how to convert a stock bonus plan to an employee stock ownership plan?

Posted

First, you should seek the advice of legal counsel experienced in the design and implementation of ESOPs. The plan documents for the stock bonus plan will have to be amended and/or restated to incorporate the applicable "ESOP requirements" of IRC sections 409 and 4975(e)(7). In addition, an Application for Determination as to ESOP status should be filed with the IRS on Form 5309.

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