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INTRODUCTION TO EMPLOYEE STOCK OWNERSHIP PLANS
10 other sections not shown
acquisition Agreement allocated amended amount apply basis beneficiaries Blue Book breach business judgment rule Buyer buyout Closing Date Code Section common stock Company contributions Convertible Preferred Stock corporation court deduction DEFRA disclosed on Exhibit disposition distribution dividends dOS3 dosa election employee stock ownership equity ERISA ERISA Section ESOP loan ESOP's excise tax exempt loan fair market value fiduciary duty held interest investment investors IRC Section issued leveraged buyout leveraged ESOP liability Material Adverse Effect million nonrecognition transaction nonrecognition treatment Note option outstanding party pass-through payments period plaintiffs plan assets plan participants Plan's private letter ruling profit sharing plan prohibited transaction purchase pursuant put option qualified replacement property qualified securities qualifying employer securities replacement securities respect rules sell Sellers shareholder stock ownership plan Subsidiary TAMRA taxable taxpayer tender offer Treas trustee unallocated shares valuation violation voting rights