BULLETIN - December 19, 2006 Final Regs: Prohibited Allocation by ESOP of Securities in an S Corporation Under Code Sec. 409(p) (click) 45 pages; December 20, 2006 effective date; also, generally applicable with respect to plan years beginning on or after January 1, 2006. The temporary regulations published in December of 2004 are retained for plan years beginning before January 1, 2006. Scheduled to be published in the December 20, 2006 Federal Register. (Internal Revenue Service) This email has been published by: BenefitsLink.com, Inc.
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