Regulacje i polityka gospodarcza · 17/12/2004

IRS Issues Temporary Regulations on Prohibited Allocations of Securities in S Corporations

The Internal Revenue Service (IRS) has issued temporary regulations providing guidance on prohibited allocations of securities in S corporations, affecting plan sponsors and participants in Employee Stock Ownership Plans (ESOPs) holding stock of Subchapter S corporations, with a public hearing scheduled to discuss the proposed regulations.