1545-BM32 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Requirements for Employee Stock Ownership Plans Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No None 26 USC 7805 26 USC 4975(e)(7) No NPRM 06/00/2015 REG-100906-14 Drafting attorney: Clare Diefenbach (202) 317-6799 Reviewing attorney: John Ricotta (202) 317-6799 Treasury attorney: Dominic DeMatties (202) 622-1352 CC:TEGE No None No No No No Clare Diefenbach 1545 Internal Revenue Service IRS 202 317-4102 855 604-6087 clare.e.diefenbach@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224