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United States Department of Labor Documents, Rulings, Releases and other Guidance and Information

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IRS Information re 409(p)
Submitter: esopwebmaster
Released:   Fri, 08-May-2009
 
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The following information will assist you in understanding these two issues. In addition, a copy of the letter sent by the Service is available.

Background
Change in Law
Abusive Transactions Involving ESOPs
ESOP Requirements
Tax Consequences of Abusive ESOPs
What You Should Do If You Are Involved With An Abusive ESOP
Qualified Amended Returns
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File Size: 82.14 KB

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Johnson Amicus Brief filed by DOL
Submitter: esopwebmaster
Released:   Mon, 23-Aug-2010
 
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Johnson Amicus Brief

Brief for the Secretary of Labor as Amicus Curiae
supporting appellees and requesting affirmance
IN THE UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
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File Size: 83.08 KB

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