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Tax Reform Proposals and ESOPs (PDF)
Morgan LewisLink to more items from this source
Nov. 8, 2005
3 pages. Excerpt: It is noteworthy that, although the tax incentives for ESOPs would appear to be eliminated under the proposals, the panel expressed no criticism of ESOPs or of employee ownership in its report. The panel's apparent proposal to eliminate the ESOP tax incentives appears to be a byproduct of its overriding objectives to simplify the tax code and eliminate the AMT, while maintaining revenue neutrality.

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