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" Requirements for qualification. A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified... "
The Code of Federal Regulations of the United States of America - Página 293
1971
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United States Code, Volume 3

United States - 1971 - 1248 páginas
...the second proviso. Pub. L. 91-351, I 708, added par. authorizing any association to act as trustee of any trust created or organized In the United States...of a stock bonus, pension, or profit-sharing plan qualifying for specific tax treatment under section 401 (d) of Title 26. Subsec. (c), twelfth par....
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United States Code, Volume 4

United States - 1988 - 1290 páginas
...§401. Qualified pension, profit-sharing, and stock bonus plans (a) Requirements for qualification A trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 966 páginas
...pension, or profit-sharing plan. A Federal association which has a charter in the form of Charter K (rev.) or Charter N may act as trustee, and may receive...qualified for specific tax treatment under section 401 (d) or section 408(a) of the Internal Revenue Code of 1954, if the funds of such trust are invested only...
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Code of Federal Regulations: 1949-1984

1969 - 1140 páginas
...pension, or profitsharing plan. A Federal association which has a charter in the form of Charter K (rev.) or Charter N may act as trustee, and may receive...qualified for specific tax treatment under section 401(d) of the Internal Revenue Code of 1954, and may act and receive reasonable compensation for so...
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The Code of Federal Regulations of the United States of America

1989 - 820 páginas
...such instrumentality may prescribe. §545.102 Trustee. (a) A Federal association may act as trustee of any trust created or organized in the United States...of a stock bonus, pension, or profit-sharing plan qualifying for specific tax treatment under section 401(d) of the Internal Revenue Code of 1954; as...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 páginas
...Qualified pension, profit-sharing, and stock bonus plans — (a) Requirements for qualification. A trust created or organized In the United States and...of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of bis employees or their beneficiaries shall constitute a...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 426 páginas
...Qualified petition, profit-sharing, and ttook bonus plans — (a) Requirements for qualification. A trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a...
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Internal Revenue Bulletin: Cumulative bulletin, Parte 1

United States. Internal Revenue Service - 1968 - 938 páginas
...under the provisions of section 401 (a) of the Code. Section 401(a)(l) of the Code provides that a trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of bis employees or their beneficiaries shall constitute a...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 páginas
...employee participation in the plan. Section 401 (a) of the Code provides, among other things, that a trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan of an employer tor the eielusive benefit of his employees or their beneficiaries shall con^titute a...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - 1961 - 520 páginas
...QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS. (a) Requirements for Qualification. — A trust created or organized in the United States and...of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a...
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