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IRS Rules ESOP not Tax Qualified

The U.S. Tax Court upheld a decision by the Internal Revenue Service (IRS) that an employee stock ownership plan (ESOP) and its employee stock ownership trust (ESOT) are not...

2010 Saw Better Dividend Payments

Only 28 of the approximately 7,000 publicly-owned companies that report dividend information to Standard & Poor's decreased their dividend payment during 4Q2010.