Excerpt: The dollar amount under Section 409(o)(1)(C)(ii) for determining the maximum account balance in an employee stock ownership plan subject to a 5-year distribution period is increased from $800,000 to $810,000, while the dollar amount used to determine the lengthening of the 5-year distribution period remains unchanged at $160,000.' (The news release from the IRS initially stated the $810,000 figure as $815,000.)