 | Patrick D. Dolan, C. VanLeer Davis - 2000 - Broj stranica: 1220
...subsection (0(1) of this section. (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 plan both of which are qualified, under section 401 of title 26, and which... | |
 | Patrick Warren Rice - 2003 - Broj stranica: 276
...individual shall include his spouse, ancestor, lineal descendant, and any spouse of a lineal descendant. (7) Employee stock ownership plan The term "employee stock...purchase plan both of which are qualified under section 401(a), and which are designed to invest primarily in qualifying employer securities; and (B) which... | |
 | United States - 2004 - Broj stranica: 2224
...requirements of subsection (0 ( 1 ) . (6) The tenu "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 plan both of which are qualified, under section 401 of the Internal Revenue... | |
 | Hubert Bromma - 2006 - Broj stranica: 217
...include his spouse, ancestor, lineal descendant, and any spouse of a lineal descendant. 4975(e)(7) Employee Stock Ownership Plan The term "employee stock...ownership plan" means a defined contribution plan — 4975(e)(7)(A) which is a stock bonus plan which is qualified, or a stock bonus and a money purchase... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - Broj stranica: 1632
...SECURITIES. — The term "employer securities" has the meaning given such term by section 409(1). (2) EMPLOYEE STOCK OWNERSHIP PLAN. — The term "employee stock ownership plan" means — (A) a tax credit employee stock ownership plan (within the meaning of section 409(a)), or (B) a plan described... | |
 | Wolters Kluwer Law & Business - 1995 - Broj stranica: 588
...increase employee wealth"). " An ESOP is defined in § 407(d)(6) of ERISA as: [A]n individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase plan both of which are qualified, under § 401 of the Internal Revenue Code... | |
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qualifying employer security" means an employer security which is stock or a marketable obligation (as defined in subsection (e)). (6) The term "employee stock ownership plan'' means an individual account plan — (A) which is a stock bonus plan which... 
