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ESOP 409(n) issue


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Posted

Is a prohibited allocation in an ESOP considered a prohibited transaction for form 5500 purposes?

Any assistance would be greatly appreciated.

Thanks.

  • 3 weeks later...
Posted

Nope - two different concepts that unfortunately use similar words. See IRC Section 409(p) or 409(n) for ESOPs and Section 4975 for prohibited transactions.

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