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TREAS/IRS RIN: 1545-BM32 Publication ID: Fall 2016 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4975(e)(7)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-100906-14 (NPRM) Drafting attorney: Clare Diefenbach (202) 317-6799 Reviewing attorney: John Ricotta (202) 317-6799 Treasury attorney: Dominic DeMatties (202) 622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Clare Diefenbach
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087