Important Tax Court Reminder Regarding Small-Firm ESOP Compliance

Business Valuation UpdateVol. 17 No. 4
Legal and Court Case Update
April 2011

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ESOP valuations
Hollen v. Commissioner of Internal Revenue
T.C. Memo. 2011-2, 2011 WL 13637 (U.S. Tax Ct.)
January 4, 2011
US
Federal Court
Federal
United States Tax Court
Stephen Thielking
Laro

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.

See Also

Hollen v. Commissioner of Internal Revenue

Full Text of Court Cases
January 4, 2011

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.