See the 2007-2008 IRS priority list. It is item 1 on page 4 of the PDF.
The link to IRS' site is:
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When I posted it was at the bottom of that page. A direct link to the PDF is:
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So maybe we will finally some guidance on what type of "plan/policy" is required for a greater than 2% shareholder. Or maybe not.
-- Drew Edmundson, CPA Cary, NC
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