S Corporation. An electing small business corporation within the meaning of Internal Revenue Code Section 1362(a).
Appears in 2 contracts
Sources: Cash or Deferred Profit Sharing Plan and Trust (PSB Bancorp Inc), Cash or Deferred Profit Sharing Plan and Trust (PSB Bancorp Inc)
S Corporation. An electing small business corporation corporation, within the meaning of Internal Revenue Code Section 1362(a).
Appears in 2 contracts
Sources: Defined Benefit Pension Plan and Trust (PSB Bancorp Inc), Profit Sharing Plan and Trust (PSB Bancorp Inc)