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Full Version: Schedule E- Loan Under Code Section 133
BenefitsLink Message Boards > Retirement Plans > Employee Stock Ownership Plans (ESOPs)
Lori Foresz
Item 2A of the Schedule E asks if the ESOP has outanding securities acquisition loan under Code Section 133.
Is this for old loans were the lender could deduct 50% of the interest paid?
Our ESOP does have a note out to the prior owner who did 1042 exhange but I want to confirm we still answer this question no on Schedul E.
the loan is new and I understand the 133 exemption no longer applies but is grandfathered for old loans.
Thanks!!
A Shot in the Dark
Lori:

You are correct.

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