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MAP Retirement
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Retirement Plan Consultants
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NCEO Employee Ownership Update, January 3, 2013
National Center for Employee Ownership [NCEO] Link to more items from this source
Jan. 3, 2013
"Starting in 2013, business owners selling their companies will face significantly higher taxes on the sale proceeds. Appropriately structured sales to ESOPs allow sellers to defer capital gains taxes, and higher rates will make that deferral more valuable."

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