rybear3782 rybear3782

09-01-2024
Business

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Which of the following is not a requirement for the owner of corporate stock who sells to an ESOP to qualify for the nonrecognition of gain treatment?
a) The ESOP owns at least 30% of the company
b) The selling shareholder reinvests the proceeds in qualified replacement property
c) The ESOP provides benefits to all employees
d) The selling shareholder is not a key employee

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