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New NCEO Issue Brief on ESOP Distribution Policies
National Center for Employee Ownership [NCEO]Link to more items from this source
May 6, 2010
Until 2010, the IRS reviewed ESOP plan documents simply to assure that the maximum payout terms were specified. Now, however, the IRS wants to see the actual distribution policy, whether in the plan or as a separate document. This issue brief provides sample language and detailed commentary to help you create such a policy.

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