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Employee Ownership Update for September 9, 2002
National Center for Employee Ownership [NCEO] 
Sept. 9, 2002
NCEO executive director Corey Rosen reports on an IRS revenue procedure limiting most S corporations' taxable years to the calendar year; an SEC ruling that companies cannot exclude shareholder proposals under the Rule 14a-8 exclusion that allows companies to avoid shareholder votes on proposals dealing with 'ordinary business matters,' which some had used to avoid votes on broad-based equity plans; and the 8th Circuit's rejection of a management company ESOP in Beals Brothers Management Corp.
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