Level 1

Thank you for your response.  I read that several times before I posted my questions here.  

What I am caught up on (maybe for no reason) is whether Notice 2015-17 Transition Relief applies if the corporation has two shareholders.  I think my confusion comes from the fact that the guidance seems to distinguish between reimbursement arrangements to one or two employees.  But, it seems like it is ok as long as both (or more) of the employees own 2% or more of the corporation.  Just trying to confirm.


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