Tax-qualified employee stock benefit plan

Tax-qualified employee stock benefit plan is any defined benefit plan or defined contribution plan, such as an employee stock ownership plan, stock bonus plan, profit-sharing plan, or other plan, and a related trust, that is qualified under section 401 of the Internal Revenue Code (26 U.S.C. 401).

Source

12 CFR § 192.25

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Scoping language

The following definitions apply to this part and the forms prescribed under this part:

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