publicly traded employer securities
(6) Other definitions For purposes of this paragraph— (A) Applicable individual The term “applicable individual” means— (i) any participant in the plan, and (ii) any beneficiary who has an account under the plan with respect to which the beneficiary is entitled to exercise the rights of a participant. (B) Elective deferral The term “elective deferral” means an employer contribution described in section 402(g)(3)(A) of title 26 . (C) Employer security The term “employer security” has the meaning given such term by section 1107(d)(1) of this title . (D) Employee stock ownership plan The term “employee stock ownership plan” has the meaning given such term by section 4975(e)(7) of title 26 . (E) Publicly traded employer securities The term “publicly traded employer securities” means employer securities which are readily tradable on an established securities market. (F) Year of service The term “year of service” has the meaning given such term by section 1053(b)(2) of this title .