Summary
Tax Court confirms disqualification of small private practice ESOP for failure to qualify with certain administrative regulations, including appraisal by an “independent” and “qualified” appraiser.
Hollen v. Commissioner of Internal Revenue
PDF, Size: 18 KB
See Also
Important Tax Court Reminder Regarding Small-Firm ESOP Compliance
Tax Court confirms disqualification of small private practice ESOP for failure to qualify with certain administrative regulations, including appraisal by an “independent” and “qualified” appraiser.