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Family Attribution for 2% S Corp Shareholders Expands Use of Form 5500-EZ as a 'One-Participant Plan'
BenefitsLink Message BoardsLink to more items from this source
Jan. 15, 2021

"The instructions to Form 5500-EZ make it pretty clear that IRS considers a plan wherein the husband AND wife together own 100%. What about attribution -- wouldn't the spouse of the owner be counted as an owner? Or the daughter of an owner if she is a stockholder?"

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