Type PLR Subject 1.02 - Transferable Shares 1.04b - Excess Shares Plan 1.05b - Excess Shares Plan Keywords Excess Shares Plans Charitable Trust (Used to Hold Shares from Voided Transfers) Transferable Shares Ownership Limits, Restrictions to Protect Outstanding Shares Preferential Dividends Transferable Shares Requirement Year 1996 Summary IRS approves "typical" Charitable Beneficiary Excess Shares Plan. Title 9621032 Guidance Tags PLR - 9621032 Referenced By N/A