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IRS Clarifies Meaning of 'Publicly Traded' for ESOPs
Warner Norcross + Judd LLP 
[Guidance Overview] Mar. 4, 2011 Only employer stock that satisfies the regulatory definition is considered publicly traded for ESOP purposes. ESOPs holding any other employer stock must satisfy the ESOP requirements that apply to non-publicly traded companies, even if the employer stock is traded on the over-the-counter bulletin board or otherwise. MORE >> |
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