Letter Ruling 200436015 Increases the Leveraged ESOP Contribution Deduction Limitation

BVResearch Pro
Willamette Insights
February 1, 2005
William F. Murray, CPA, ABV, CFF, ASA

Summary

Internal Revenue Service (ôServiceö) Letter Ruling 200436015 was issued on September 3, 2004. This letter ruling redefined the relationship between (1) the general defined-contribution plan deduction limitation and (2) the special ESOP deduction limitat ...
Letter Ruling 200436015 Increases the Leveraged ESOP Contribution Deduction Limitation
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