employee stock ownership plan
Defined in 10 places across 4 titles of the United States Code.
The term “employee stock ownership plan” has the meaning given such term by section 4975(e)(7).
Same definition in 2 sections
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
- 2001–present26 U.S.C. § 409Internal Revenue Code · Qualifications for tax credit employee stock ownership plans · for purposes of this section
“employee stock ownership plan” means a plan described in section 4975(e)(7) of title 26,
Source
- 1994–present19 U.S.C. § 2345Customs Duties · Conditions for financial assistance · under this part
“employee stock ownership plan” means a technique of corporate finance that uses a stock bonus trust or a company stock money purchase pension trust which qualifies under section 401(a) of title 26 in connection with the financing of corporate improvements, transfers in the ownership of corporate assets, and other capital requirements of a corporation and which is designed to build beneficial equity ownership of shares in the employer corporation into its employees substantially in proportion to their relative incomes, without requiring any cash outlay, any reduction in pay or other employee benefits, or the surrender of any other rights on the part of such employees;
Source
- 1994–present45 U.S.C. § 702Railroads · Definitions · as used in this chapter
Employee stock ownership plan.—The term "employee stock ownership plan" has the meaning given such term by section 4975(e)(7).
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
For purposes of this section, the term “employee stock ownership plan” has the meaning given to such term by section 4975(e)(7).
Source
- 1994–present26 U.S.C. § 133Internal Revenue Code · Repealed. Pub. L. 104188, title I, 1602(a), Aug. 20, 1996, 110 Stat. 1833] · for purposes of this section
The term “employee stock ownership plan” has the meaning given such term by section 4975(e)(7) of title 26.
Source
- 2006–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part
The term “employee stock ownership plan” has the meaning given such term by section 4975(e)(7). Such term includes a tax credit employee stock ownership plan (as defined in section 409).
Source
- 1994–present26 U.S.C. § 404Internal Revenue Code · Deduction for contributions of an employer to an employees trust or annuity plan and compensation under a deferred-payment plan · under this chapter
The term “employee stock ownership plan” has the meaning given to such term by section 4975(e)(7).
Source
- 1994–present26 U.S.C. § 4978Internal Revenue Code · Tax on certain dispositions by employee stock ownership plans and certain cooperatives · for purposes of this section
The term “employee stock ownership plan” means a defined contribution plan—
(A) which is a stock bonus plan which is qualified, or a stock bonus and a money 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 is otherwise defined in regulations prescribed by the Secretary.
Source
- 2013–present26 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · in this section
The term “employee stock ownership plan” means a defined contribution plan—
(A) which is a stock bonus plan which is qualified, or a stock bonus and a money 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 is otherwise defined in regulations prescribed by the Secretary.
A plan shall not be treated as an employee stock ownership plan unless it meets the requirements of section 409(h), section 409(o), and, if applicable, section 409(n) and, if the employer has a registration-type class of securities (as defined in section 409(e)(4)), it meets the requirements of section 409(e).
Source
- 1994–199726 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · in this section
The term “employee stock ownership plan” means a defined contribution plan—
(A) which is a stock bonus plan which is qualified, or a stock bonus and a money 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 is otherwise defined in regulations prescribed by the Secretary.
A plan shall not be treated as an employee stock ownership plan unless it meets the requirements of section 409(h), section 409(o), and, if applicable, section 409(n) and section 664(g) and, if the employer has a registration-type class of securities (as defined in section 409(e)(4)), it meets the requirements of section 409(e).
Source
- 1997–200126 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · in this section
The term "employee stock ownership plan" means a defined contribution plan—
(A) which is a stock bonus plan which is qualified, or a stock bonus and a money 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 is otherwise defined in regulations prescribed by the Secretary.
A plan shall not be treated as an employee stock ownership plan unless it meets the requirements of section 409(h), section 409(o), and, if applicable, section 409(n), section 409(p), and section 664(g) and, if the employer has a registration-type class of securities (as defined in section 409(e)(4)), it meets the requirements of section 409(e).
Source
- 2001–202426 U.S.C. § 4975Internal Revenue Code · Tax on prohibited transactions · in this section
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 is designed to invest primarily in qualifying employer securities, and
(B) which meets such other requirements as the Secretary of the Treasury may prescribe by regulation.
Source
- 1994–present29 U.S.C. § 1107Labor · Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans · for purposes of this section