Employee Stock Ownership Plans and General Stock Ownership Trusts: Hearings Before the Committee on Finance, United States Senate, Ninety-fifth Congress, Second Session, on S. 3241 ... S. 3223 ... H.R. 13882 ... July 19 and 20, 1978U.S. Government Printing Office, 1978 - 542 lappuses |
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additional administrative allocated allowed amended amount annual assets bank bill cash Chairman Committee common stock company stock company's compensation CONGRESS THE LIBRARY corporate finance cost debt deduction distribution dividends earnings earnings per share economic effect employee benefit employee ownership employee stock ownership employer contributions employer securities equity ERISA ESOP concept ESOP Council ESOP financing ESOP loan ESOP trust ESOP's Federal firms funds GSOP HEWITT ASSOCIATES Imaginetics incentive income tax increase industry interest Internal Revenue Code Internal Revenue Service investment tax credit issued Kelso labor legislation leveraged ESOP Lowe's ment Metro million NASA owners paid participants payments pension plan percent ployee problems productivity profit sharing plan proposed put option receive regulations requirements retirement Senator GRAVEL shareholders statement stock bonus plan stock ownership plan subsection Tax Reduction Act Tax Reform Act taxable tion transfer TRASOP vested wage workers
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352. lappuse - of 1921 Revenue Act exempted from the Income tax laws income from a trust created by an employer as part of a "stock bonus or profit-sharing plan for the exclusive benefit of some or all of his employees." A similar tax exemption was not provided to pension plans until the Revenue Act of 1926. (6) Rev. Rul. 46, 1953-1 CB 287,
352. lappuse - employee pension benefit plan" a plan which either (a) provides retirement income to employees, or (b) results in a deferral of income by employees for periods extending to the termination of covered employment or beyond. See also ERISA
378. lappuse - trustee to invest in the stock of the employer PLAN CHARACTERISTICS PROFILE Leveraged ESOP A stock bonus plan which is qualified, or a stock bonus and a money purchase plan both of which are qualified under Section 401 (a) of the IRC, and which are designed to invest primarily in qualifying employer securities
15. lappuse - with voting power and dividend rights no less favorable than the voting power and dividend rights of other common stock issued by the employer or such controlling corporation, or securities issued by the employer or such controlling corporation, convertible into such stock, and "(B)
382. lappuse - the Income Tax Regulations states that a profit sharing plan must provide a definite predetermined formula for allocating the contributions made to the plan among the participants Allocation formulas may be based on compensation or on compensation and service Plans may be integrated with Social Security. Voting of Voting rights of allocated company Stock: stock may or may not be passed on
353. lappuse - 85,177*. (52) The scope of ERISA's prohibited transactions provisions and exemptions thereunder will relate only to the "lending of money or other extension of credit between the plan and a party in interest.
15. lappuse - employer securities' means common stock issued by the employer or a corporation which is a member of a controlled group of corporations which includes the employer (within the meaning of section 1563 (a), determined without regard to section 1563
46. lappuse - with voting power and dividend rights no less favorable than the voting power and dividend rights of other common stock issued by the employer or such controlling corporation, or securities issued by the employer or such controlling corporation, convertible into such stock.
439. lappuse - of men from becoming equal; but it depends upon themselves whether the principle of equality is to lead them to servitude or freedom, to knowledge or barbarism, to prosperity or wretchedness.
113. lappuse - upon the people who are responsible for the operation of the employee benefit plan. The people who operate your plan, called "fiduciaries" of the plan, have a duty to do so prudently and in the interest of you and other plan participants and beneficiaries. No one, including your employer,