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Expansion of S Corporation ESOPs Recommended by Senate Finance Committee
The ESOP Association July 8, 2015
"The Senate Committee on Finance's Tax Reform Working Group on Savings & Investment released a report on their findings for reforming the tax system. Recommendations include the expansion of gain-deferral provisions of Code section 1042 for S [corporation] ESOPs ... and guaranteeing that small businesses with SBA certification do not lose their status when they become majority employee-owned companies."
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