1545-BM32 202210 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

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 26 CFR 1.46-7 26 CFR 1.46-8 26 CFR 1.46-9 26 CFR 1.409(p)-1 26 CFR 54.4975-7 26 CFR 54.4975-11 26 CFR 54.4975-12 26 U.S.C. 7805 26 U.S.C. 401(a)(28), 404(k) and 409 26 U.S.C. 4975(e)(7) No NPRM 06/00/2023 REG-100906-14 (NPRM) Drafter attorney: Naomi Lehr (202) 317-4102 Reviewer attorney: John Ricotta (202) 317-4102 Treasury attorney: Helen Morrison (202) 622-5293 CC:EEE No None No No No No Naomi Lehr Attorney 1545 Internal Revenue Service IRS 202 317-6350 naomi.lehr@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224