publicly traded employer securities
Defined in 2 places across 2 titles of the United States Code.
The term “publicly traded employer securities” means employer securities which are readily tradable on an established securities market.
Same definition in 2 sections
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
- 2006–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part
Publicly traded employer securities.—The term "publicly traded employer securities" means employer securities which are readily tradable on an established securities market.
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section