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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1.–5. rezultāts no 100.
5. lappuse
... amount equal to the greater of- 7 8 9 10 11 12 13 " ( 1 ) Two percent of the qualified investment ( as determined under subsections ( c ) and ( d ) of section 46 ) of the taxpayer for the taxable year , or " ( 2 ) One percent of the ...
... amount equal to the greater of- 7 8 9 10 11 12 13 " ( 1 ) Two percent of the qualified investment ( as determined under subsections ( c ) and ( d ) of section 46 ) of the taxpayer for the taxable year , or " ( 2 ) One percent of the ...
6. lappuse
... amount of the credit determined under subsection ( a ) for the taxable year exceeds the amount of the limitation imposed by paragraph ( 1 ) for such taxable year ( hereinafter in this paragraph referred to as the ' un- used credit year ...
... amount of the credit determined under subsection ( a ) for the taxable year exceeds the amount of the limitation imposed by paragraph ( 1 ) for such taxable year ( hereinafter in this paragraph referred to as the ' un- used credit year ...
8. lappuse
... amount which bears substan- tially the same proportion to the amount of all such securities allocable to all participants in the plan for that plan year as the amount of compensation paid to such participant ( disregarding any ...
... amount which bears substan- tially the same proportion to the amount of all such securities allocable to all participants in the plan for that plan year as the amount of compensation paid to such participant ( disregarding any ...
11. lappuse
... amount of the credit claimed under section 44C for the taxable year to which such recapture or redetermination relates was computed under paragraph ( 1 ) of section 44C ( a ) , the amounts transferred to the plan under this subsection ...
... amount of the credit claimed under section 44C for the taxable year to which such recapture or redetermination relates was computed under paragraph ( 1 ) of section 44C ( a ) , the amounts transferred to the plan under this subsection ...
12. lappuse
... amount not in excess of such portion . " ( C ) If the amount of the credit claimed by an employer for a prior taxable year under section 38 is reduced because of a redetermination of the qualified investment for such prior taxable year ...
... amount not in excess of such portion . " ( C ) If the amount of the credit claimed by an employer for a prior taxable year under section 38 is reduced because of a redetermination of the qualified investment for such prior taxable year ...
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Bieži izmantoti vārdi un frāzes
additional administrative allocated amount annual assets audit bank bill capital cash Chairman Committee common stock company stock compensation Congress contractor DCAA debt deduction Department of Labor distribution earnings earnings per share economic employee benefit employee ownership employee stock ownership employer securities encourage equity ERISA ESOP concept ESOP Council ESOP loan ESOP trust ESOP's Federal firms funds Government GSOP HEWITT ASSOCIATES Imaginetics incentive increase industry interest Internal Revenue Code Internal Revenue Service investment tax credit issued Kelso Langley Langley Research Center legislation leveraged ESOP Lowe's ment Metro Metropolitan Contract Services million NASA National Dividend owners paid participants payments pension plan percent ployee problem productivity profit sharing plan proposed purchase put option receive regulations requirements retirement Senator GRAVEL shareholders statement stock bonus plan stock ownership plan Tax Reduction Act taxable tion TRASOP vesting voting wage workers
Populāri fragmenti
433. lappuse - ... despotic inroads on the rights of property, and on the conditions of bourgeois production ; by means of measures, therefore, which appear economically insufficient and untenable, but which, in the course of the movement, outstrip themselves, necessitate further inroads upon the old social order, and are unavoidable as a means of entirely revolutionizing the mode of production.
363. lappuse - qualifying employer security" means an employer security which is stock or a marketable obligation (as defined in subsection (e)). (6) The term "employee stock ownership plan'' means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase...
397. lappuse - The economic outlook in general and the condition and outlook of the specific industry in particular.
110. lappuse - For instance, if you request materials from the plan and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay you up to...
433. lappuse - These measures will, of course, be different in different countries. Nevertheless in the most advanced countries the following will be pretty generally applicable : 1. Abolition of property in land and application of all rents of land to public purposes 2. A heavy progressive or graduated income tax 3. Abolition of all right of inheritance 4. Confiscation of the property of all emigrants and rebels 5. Centralization of credit in the hands of the State, by means of a national bank with State capital...
433. lappuse - The proletariat will use its political supremacy to wrest, by degrees, all capital from the bourgeoisie, to centralize all instruments of production in the hands of the state, ie, of the proletariat organized as the ruling class, and to increase the total of productive forces as rapidly as possible.
344. lappuse - ... results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan or the method of distributing benefits from the plan.
396. lappuse - ... the employer or an entity closely related to the employer do not disqualify a trust as one for the exclusive benefit of employees unless the borrowing is undertaken for the purpose of benefiting the employer as. for example, borrowing in order to furnish capital or property for use in the employer's business at a time when the employer's financial condition is such that it is unable to borrow money from usual financial sources.
344. lappuse - The conferees expect that the courts will interpret this prudent man rule (and the, other fiduciary standards) bearing in mind the special nature and purpose of employee benefit, plans.
371. lappuse - Employee stock ownership plan. The term "employee stock ownership plan" means a defined contribution plan — (A) which is 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), and which are designed to invest primarily in qualifying employer securities; and (B) which is otherwise defined in regulations prescribed by the Secretary. A plan shall not be treated as an employee stock ownership plan...