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IRS Announcement 2008-56: Change in Reporting for ESOP Dividends (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 10, 2008
2 pages. Beginning with distributions in 2009, the reporting of dividends on employer securities that are distributed from an employee stock ownership plan under section 404(k) of the Code must be on a Form 1099-R that does not report any other distributions.
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