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TREAS/IRS | RIN: 1545-BC34 | Publication ID: Fall 2004 |
Title: Prohibited Allocation of Securities in an S Corporation | |
Abstract: The regulation will provide guidance for employee stock ownership plans holding stock of a subchapter S corporation concerning the prohibition against allocations to disqualified persons under section 409(p). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 409(p)(7)(A) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-129709-03 Drafting attorney: John T. Ricotta (202) 622-6060 Reviewing attorney: Marjorie Hoffman (202) 622-6060 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
Related RINs: Related to 1545-BC33 | |
Agency Contact: John T. Ricotta Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4102 Fax:202 927-1851 Email: john.t.ricotta@irscounsel.treas.gov |