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TREAS/IRS | RIN: 1545-BM32 | Publication ID: Fall 2024 |
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: 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 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 401(a)(28), 404(k) and 409 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) Drafter attorney: Naomi Lehr (202) 317-4102 Reviewer attorney: John Ricotta (202) 317-4102 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE | |
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: Naomi Lehr Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4102 Email: naomi.lehr@irscounsel.treas.gov |