Taxpayer-Friendly Letter Ruling Describes Estate Planning Strategy for Control Owners of ESOP Corporations

BVResearch Pro
Willamette Insights
May 1, 2003
Robert Reilly, CPA
Michel St. Martin
Andrew Ward

Summary

Letter Ruling 200243001 describes a creative estate planning strategy for the controlling shareholder of a closely held cor-poration. In Letter Ruling 200243001, the subject corporation has an employee stock ownership plan (ESOP). The ESOP is the minori ...
Taxpayer-Friendly Letter Ruling Describes Estate Planning Strategy for Control Owners of ESOP Corporations
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