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 |
No grāmatas satura
1.–5. rezultāts no 100.
1. lappuse
... means of getting our stagnating economy going again and of giving a piece of the action to millions of America's working men and women . " Senator Long explained that " The ESOP hearings will cover three major top- ics . At the outset ...
... means of getting our stagnating economy going again and of giving a piece of the action to millions of America's working men and women . " Senator Long explained that " The ESOP hearings will cover three major top- ics . At the outset ...
5. lappuse
... means employer securities ( as 21 defined in section 416 ( a ) ( 9 ) ) not previously issued . 22 " ( c ) LIMITATION BASED ON TAX LIABILITY ; CAR- 23 RYOVER OF EXCESS CREDIT.- 223 24 225 " ( 1 ) LIMITATION . The amount of the credit ...
... means employer securities ( as 21 defined in section 416 ( a ) ( 9 ) ) not previously issued . 22 " ( c ) LIMITATION BASED ON TAX LIABILITY ; CAR- 23 RYOVER OF EXCESS CREDIT.- 223 24 225 " ( 1 ) LIMITATION . The amount of the credit ...
13. lappuse
... 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 ( a ) ...
... 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 ( a ) ...
14. lappuse
... means an amount determined by the Secretary , but not in excess of the amount of the credit claimed by the taxpayer for the taxable year under section 44C ( a ) and not less than the product of one - half of 1 percent of such amount ...
... means an amount determined by the Secretary , but not in excess of the amount of the credit claimed by the taxpayer for the taxable year under section 44C ( a ) and not less than the product of one - half of 1 percent of such amount ...
31. lappuse
... means actually paid to the participants of the trust , paid as ordinary and necessary expenses of trust operation , or paid in retirement of debt principal and interest incurred in furtherance of the trust's purposes . " ( 2 ) ...
... means actually paid to the participants of the trust , paid as ordinary and necessary expenses of trust operation , or paid in retirement of debt principal and interest incurred in furtherance of the trust's purposes . " ( 2 ) ...
Citi izdevumi - Skatīt visu
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...