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, 1978
U.S. Government Printing Office, 1978 - 542 lappuses
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additional administrative allocated allowed amount annual assets bank believe benefit bill capital cash CHAIRMAN Code Committee compensation concept Congress Contract contributions corporate cost debt deduction Department determined direct distribution dividends earnings economic effect employee stock ownership encourage equity ERISA ESOP ESOP's established Federal final financing firms funds give going Government held income increase individual industry interest Internal Internal Revenue Code investment issued Labor legislation limited loan Lowe's major means Metro Metropolitan million NASA option owners paid participants pension percent present problems productivity profit sharing proposed purchase qualified question reason receive regulations relating Representative requirements result retirement rules securities Senator Services statement stock ownership plan success tax credit Thank tion transfer TRASOP trust voting workers
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...