Compass
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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IRS Final Regs: Prohibited Allocation by ESOP of Securities in an S Corporation Under Code Sec. 409(p) (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 19, 2006 45 pages; December 20, 2006 effective date; also, generally applicable with respect to plan years beginning on or after January 1, 2006. The temporary regulations published in December of 2004 are retained for plan years beginning before January 1, 2006. |
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