| 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.... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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