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TREAS/IRS | RIN: 1545-BM32 | Publication ID: Fall 2016 |
Title: Requirements for Employee Stock Ownership Plans | |
Abstract:
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. |
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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 |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4102 Fax:855 604-6087 Email: clare.e.diefenbach@irscounsel.treas.gov |