IRS Notice 2011-19, Definition of Readily Tradable On An Established Securities Market
published march 14, 2011 in 2011-11 IRB at page 550

Worksheet developed by IRS EP Determinations (rev. 08/11) to review ESOPs in their initial review stage. Plan sponsors and practitioners may use the worksheet as a tool to design ESOP plan documents.

IRS EP Determinations developed a revised, streamlined worksheet to review ESOPs in their initial review stage. Plan sponsors and practitioners may use the worksheet as a tool to design ESOP plan documents. (note: this doocument has been superceded by the August, 2011 revision)

The following comments are submitted by The ESOP Association
(Association), a 501(c)(6) entity representing as its primary members
corporations sponsoring employee stock ownership plans, or ESOPs.

[Federal Register: October 22, 2010 (Volume 75, Number 204)]
[Proposed Rules]
[Page 65263-65278]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]

Employee Benefits Security Administration
29 CFR Part 2510

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

This memorandum, issued February 23, 2010, discusses various qualification issues presented by plan provisions concerning the mandatory transfer of employer securities into and out of participant plan accounts.

This memorandum, issued December 9, 2009, discusses the required timing and substance of amendments intended to comply with Code section 409(p).

This memorandum, issued November 3, 2009, discusses plan language which defines “qualified participant” as set forth in Code section 401(a)(28)(B)(iii).

This memorandum, issued November 3, 2009, concludes that provisions in certain employee stock ownership plans which provide that a distribution of stock is subject to immediate, mandatory resale are consistent with Code section 409(h).