The National Directory of Certified Public Accountants

Ask A CPA - Small Business Services

What Is The Dollar Amount For The Maximum Account Balance In An Employee Stock Ownership Plan Subject To A 5 Year Distribution Period ?

For 2012, the dollar amount for determining the maximum account balance in an employee stock ownership plan subject to a 5 year distribution period has increased from $985,000 to $1,015,000, while the dollar amount used to determine the lengthening of the 5 year distribution period has increased from $195,000 to $200,000.

If you need professional help with "Small Business Services" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.