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The ESOT Plus Other Qualified Plans
Who Adopts ESOPs Or TRASOPs?
3 other sections not shown
additional after-tax allocated annual apply beneficiaries benefit buy-sell buy-sell agreement capital closely held company Code collateral compensation corporation December 31 deductible default determined distributed dividends earnings Employee Stock Ownership equity ERISA ESOP loan ESOP under section ESOP's ESOT's exempt loan fair market value Federal Register fiduciary final regulations forfeitures funds income tax Internal Revenue Service issued liquidity meet the requirements ment November number of securities owner paragraph participants payments pension plan percent investment credit permit plan assets pre-tax dollars profit-sharing plan proposed amendments proposed regulations public company publicly traded qualified investment qualify under section qualifying employer securities relating release from encumbrance requirements of section satisfy section 30l(d selling shareholders shares Special rule stock bonus plan stock option Stock Ownership Plans stockholder Tax Reform Act taxable tion transaction TRASOP treasury stock valuation vesting voting voting trust