employer security
Defined in 4 places across 2 titles of the United States Code.
Employer security.—The term "employer security" has the meaning given such term by section 407(d)(1) of the Employee Retirement Income Security Act of 1974.
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
The term “employer security” has the meaning given such term by section 1107(d)(1) of this title.
Source
- 2006–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part
The term “employer security” has the meaning given such term by section 407(d)(1) of the Employee Retirement Income Security Act of 1974.
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
The term "employer security" has the meaning given such term by section 409(l).
Source
- 2001–present26 U.S.C. § 409Internal Revenue Code · Qualifications for tax credit employee stock ownership plans · for purposes of this section
The term “employer security” means a security issued by an employer of employees covered by the plan, or by an affiliate of such employer. A contract to which section 1108(b)(5) of this title applies shall not be treated as a security for purposes of this section.
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