employer securities

(6) Definitions For purposes of this subsection— (A) Employer securities The term “employer securities” has the meaning given such term by section 409(l). (B) Employee stock ownership plan 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

26 USC § 404(k)(6)


Scoping language

None identified. Default scope is assumed to be the entire title.
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