Attorney

1545-BM32 201804 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

The proposed regulations prescribe rules under Code sections relating to employee stock ownership plans (ESOPs), including sections 401(a)(28), 404(k), 409, 4975(d)(3), and 4975(e)(7). The proposed regulations also update existing regulations relating to ESOPs: section 54.4975-7, and section 54.4975-11.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other None 26 U.S.C. 7805 26 U.S.C. 4975(e)(7) No NPRM 10/00/2018 REG-100906-14 (NPRM) Drafter attorney: Clare Diefenbach (202) 317-6799 Reviewer attorney: John Ricotta (202) 317-6799 Treasury attorney: Stephen LaGarde (202) 622-1352 CC:TEGE No None No No No No Clare Diefenbach Attorney 1545 Internal Revenue Service IRS 202 317-4102 855 604-6087 clare.e.diefenbach@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224