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Designed To Invest Primarily in Qualifying Employer
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additional credit allocated amended amount apply beneficiaries benefit cash chapter Code section common stock compensation corporation December 31 deduction defined contribution plan determined disqualified person distribution dividend EIAP election eligible employee stock ownership employer's contributions ERISA ESOP loan ESOP regulations estate tax exempt loan fair market value fiduciary final regulations fund individual retirement account interest Internal Revenue Code Internal Revenue Service investment credit issuer Labor Reg lender leveraged ESOP limitation meets the requirements ment paragraph participant's payments pension plan percent period permit plan assets ployer prior profit-sharing plan prohibited transaction Prop proposed regulations prudent man rule purposes put option qualified investment qualifying employer securities respect Revenue Act Revenue Ruling rule section 415 shareholders shares stock bonus plan stock ownership plan suspense account tax credit Tax Reduction Act Tax Reform Act taxable years beginning temporary regulations term tion transfer TRASOP securities Treas trust vesting