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Insight Article

IRS rules on LLC sponsorship of an ESOP

The IRS issued a private letter ruling indicating that in some cases LLC units can qualify as employer securities for ESOP purposes.

  • Bushman, Anne
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Tax Alert

New IRS guidance on back-to-back plans

IRS Chief Counsel issues guidance on foreign deferred compensation plan tied to U.S. deferred compensation plan (a back-to-back plan).

  • O’Malley, Bill
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