ftwilliam.com / Wolters Kluwer
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Actuaries Unlimited, Inc.
Nexus Administrators, Inc.
Ubiquity Retirement + Savings
West Coast TPA Firm
The Ryding Company
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|From Federal Register: IRS Final Regs on Prohibited Allocation by ESOP of Securities in an S Corporation (PDF)|
Internal Revenue Service [IRS]
Dec. 20, 2006
12 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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