Blue Ridge ESOP Associates Industry News

Jacob B. Nadkarni

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IRS Releases New Technical Advice Memo on ESOP Loan Error

Posted by Jacob B. Nadkarni

Oct 27, 2014 10:46:38 AM

This past June, the IRS released Technical Advice Memorandum (TAM) 201425019, which addressed the tax consequences of an ESOP failing to use the proper method of calculating the annual release of company stock from the loan suspense account.

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Topics: Government & ESOPs, ESOP Administration

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