Loan & Distribution Specialist AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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ABC Comments in Letter to IRS on Notice 2004-55 Regarding Employee Stock Purchase Plans (PDF)
American Benefits Council Oct. 3, 2004
5 pages. Excerpt: We are writing in response to Notice 2004-55, which addresses employee stock purchase plans under Code section 423 ('ESPPs'). In that Notice, the IRS asked for comments on whether the final regulations on ESPPs should be amended. We encourage the IRS to update the regulations and comment below on several issues raised in the Notice and three more issues not mentioned in the Notice.
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