Common use of Qualifying Employer Securities Clause in Contracts

Qualifying Employer Securities. A security issued by an Employer which is (A) stock; (B) a marketable obligation within the meaning of ERISA Section 407(e), (C) an interest in a publicly traded partnership (as defined in Code Section 7704(b)) but only if such partnership is an existing partnership as defined in Section 10211(c)(2)(A) of the Revenue Act of 1987 (Public Law 100-203); and (D) otherwise a “qualifying employer security” as defined in ERISA Section 407(d).

Qualifying Employer Securities. A An Employer security issued by an Employer which is (A) stock; (B) , a marketable obligation within the meaning of ERISA Section 407(e)obligation, (C) an or interest in a publicly traded partnership (as defined described in Code ERISA ?407(d)(5). See Section 7704(b)13.5(b) but only if such partnership is an existing partnership as defined in Section 10211(c)(2)(A) for limitations on the ability of the Revenue Act of 1987 (Public Law 100-203); and (D) otherwise a “qualifying employer security” as defined Plan to invest in ERISA Section 407(d)Qualifying Employer Securities.