Internal Revenue Service December 20, 2006 – Federal Register Recent Federal Regulation Documents

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Prohibited Allocations of Securities in an S Corporation

Document Number: E6-21669

Type: Rule

Date: 2006-12-20

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that provide guidance concerning requirements under section 409(p) of the Internal Revenue Code for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. These final regulations generally affect plan sponsors of, and participants in, ESOPs holding stock of Subchapter S corporations.

https://regulations.justia.com/regulations/fedreg/2006/12/20/E6-21669.html