| 1968 - Broj stranica: 348
...for him or his family incidental life or accident or health insurance. (iii) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| United States. Congress. Joint Economic Committee - 1976 - Broj stranica: 980
...primarily in employer securities. IRS Regulation 1.401-1 (h) (iii) defines a stock bonus plan as a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1949 - Broj stranica: 774
...a distribution in proportion to the basic compensation of each participant. A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to that of a profit-sharing plan except that the contributions by the employer are not necessarily dependent... | |
| United States. Congress. Senate. Select Committee on Small Business - 1979 - Broj stranica: 696
...profit sharing plans have invested all or Same as for a profit sharing plan. Section 1.401(b)(iii) of the Income Tax Regulations promost of their funds...ERISA, it appears plan established and maintained that profit sharing plans may continue to invest large portions of their funds in employer stock. (ERISA... | |
| United States. Congress. House. Select Committee on Aging - 1982 - Broj stranica: 246
...invest primarily In employer securities. Regulations of the IRS, In turn, define a stock bonus plan as a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except the contributions by the employer are necessarily dependent upon profits... | |
| C C H, Incorporated - 2004 - Broj stranica: 1134
...much needed capital. Distinction between leveraged ESOP and stock bonus plan A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan. However, contributions by the employer are not necessarily dependent upon profits... | |
| James F. Jorden, Waldemar J. Pflepsen (Jr.), Stephen H. Goldberg - 2006 - Broj stranica: 1151
...for distributing funds accumulated. Treas. Reg. §l.40 1-1 (b)(l)(ii). 13 A stock bonus plan "is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that contributions by the employer are not necessarily dependent upon profits... | |
| Dennis R. Lassila, Bob G. Kilpatrick, Ph.D. - 2008 - Broj stranica: 1120
...employer's stock. Reg. § 1.401-1(b)(1)(iii) defines a stock bonus plan as follows: A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profitsharing plan, except that . . . the benefits are distributable in the stock of the employer company.... | |
| 1972 - Broj stranica: 384
...for him or his family Incidental life or accident or health insurance. (ili) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
| 1973 - Broj stranica: 392
...for him or his family incidental life or accident or health insurance. (ill) A stock bonus plan is a plan established and maintained by an employer to provide benefits similar to those of a profit-sharing plan, except that the contributions by the employer are not necessarily dependent upon... | |
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