Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Relationship Manager - Defined Contributions

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager for Defined Benefits

Daybright Financial
(Remote)

Daybright Financial logo

Relationship Manager

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Defined Contribution Account Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Pension Administrator

PPS Pension Services
(Remote / Williamsville NY / Hybrid)

PPS Pension Services logo

Retirement Plan Administrator

Frank Pension Consultants, Ltd.
(Lincolnshire IL)

Frank Pension Consultants, Ltd. logo

Compliance Consultant

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Relationship Manager for Defined Contributions 2

Daybright Financial
(Remote)

Daybright Financial logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

ESOP Dividends Paid Proposed Rules Emphasizes IRS Opposition to Boise Cascade Case
Deloitte Link to more items from this source
Aug. 31, 2005
Excerpt: The proposed regulations reverse the IRS private letter ruling under which a corporation may take a deduction for the payment of 'applicable dividends' to ESOP participants; Prop. Treas. Reg. § 1.404(k)-2 explains that 'only the corporation paying the dividend is entitled to the deduction with respect to applicable employer securities held by an ESOP.'

MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).