BN Business News
기업 추가 →
이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.

규제 및 법률 · 1995. 11. 7.1 분 읽기

Federal Acquisition Regulation; Employee Stock Ownership Plans

로컬 자동 번역 · 원본 출처 언어

요약

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council are proposing changes to the cost principles in the Federal Acquisition Regulation (FAR) to address employee stock ownership plans (ESOPs). The purpose is to ensure uniform treatment on the allowability of costs of all ESOP's irrespective of whether the ESOP is structured as a pension plan or as deferred compensation, including making the interest costs of leveraged ESOPs expressly unallowable. This regulatory action was subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993.

원본 출처 언어: Federal Register — General Services Administration원문 발표 열기 →