A Review of the 2005 Legislative and Regulatory Developments That Affect ESOPs

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Willamette Insights
February 1, 2006
Laurence Goldberg

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Summary

During 2005, Employee Stock Ownership Plans (ESOPs) were affected: 1. by the adoption of new regulations and revenue rul¡ings promulgated by the Internal Revenue Service (the "Service") and 2. by several published decisions in various federa ...
A Review of the 2005 Legislative and Regulatory Developments That Affect ESOPs
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