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Employee Ownership Update for July 15
National Center for Employee Ownership [NCEO] 
July 15, 2004
NCEO Executive Director Corey Rosen discusses how the American Jobs Creation Act of 2004 and the Jumpstart our Business Strength Act would help S corporation ESOPs while also imposing restrictions on the tax treatment of deferred compensation. In other news, an IRS pilot program indicates that stock options and executive equity compensation will be targeted more, and a Mellon Financial survey of 150 high-tech companies shows a decline in stock options and a rise in restricted stock.
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