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Aaron Shapiro Aaron Shapiro’s firm cleared a regulatory hurdle in December, when the IRS determined that companies can let employees benefit from Carver Edison’s loans without jeopardizing the tax-exempt status of their ESPPs. (Photo: Bloomberg)

(Bloomberg) –Aaron Shapiro’s quest to rethink employee stock purchase plans began with a startling insight: If only his mother had participated in one, she’d be a millionaire today.

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