...STOCKOWNERSHIP PLAN. — The term 'employee stockownership plan' means a defined contribution plan — "(1) which is a stock bonus plan which is qualified, or...primarily in qualifying employer securities ; and "(2) which is otherwise defined in regulations prescribed by the Secretary. For purposes of this subsection,...

...STOCKOWNERSHIP PLAN. — The term 'employee stockownership plan' means a defined contribution plan — "(1) which Is a stock bonus plan which is qualified, or...purchase plan both of which are qualified under section 401(a), and which are designed to invest primarily in qualifying employer securities ; and "(2) which...

...shall include his spouse, ancestor, lineal descendant, and any spouse of a lineal descendant. "(7) EMPLOYEE STOCK OWNERSHIP PLAN. — The term 'employee...bonus and a money purchase plan both of which are tet«. p. 953. qualified under section 401 (a), and which are designed to invest primarily in qualifying...

...and considered by a single court. "Under hte bill, the term "employee stock ownership plan" means (1) a defined contribution plan (A) which is a stock bonus...money purchase plan both of which are qualified under sec. 401 (a), and which is designed to invest primarily in qualifying employer securities, and (B)...

...at any time, has been determined by the Secretary to be such a trust, plan, account, or bond). (T) Employee stock ownership plan. — The term "employee...plan" means a defined contribution plan — (A) which la a stock bonus plan which Is qualified, or a stock bonus and a money purchase plan both of which...

...denned in subsection (e)). (6) The term "employee stock ownership planv means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which are qualified, under section 401 of the Internal Revenue Code...

...BONUS/MONET PURCHASE PLAN The definition of an ESOP under ERISA also includes a "plan . . . which is . . a stock bonus and a money purchase plan both of which are qualified. . . ." A money purchase plan is a defined contribution plan. The annual contribution is fixed usually...

...denned in subsection (e)). (6) The term "employee stock ownership plan" means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which are qualified, under section 401 of the Internal Revenue Code...

...■ERISA Sec. 407(d): (f>) The term "employee stock ownership plan" menus an iiuliviilu.il account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase both of which arc qualified, under Sec. 401 of the Internal Revenue Code of...

...whether the plan was a "defined contribution plan," which section 4975(e)(7) requires to be either "a stock bonus plan which is qualified, or a stock bonus and money purchase pension plan, both of which are qualified under section 401(a)." It is well settled...