(redirected from Leveraged Employee Stock Ownership Plan)
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LESOPLeveraged Employee Stock Ownership Plan
LESOPLeighton Executive Share Option Plan (Australia)
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As a component of its continued enforcement initiatives for qualified plans, the IRS has released final guidelines for use by employee plans examiners when examining plans for qualified joint and survivor annuity and single-sum distribution issues.(33) The IRS also released for public comment its proposed field agent examination guidelines for leveraged employee stock ownership plans (ESOPs), plans that may be top heavy, and limitations for defined contribution plans.