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  4. What is the dollar amount for the maximum account balance in an employee stock ownership plan subject to a 5 year distribution period ?

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.

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