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Pension Resource

Treas. Reg. § 54.4975-12

Definition of the term “qualifying employer security”.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 7506, 42 FR 44394, Sept. 2, 1977
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The earliest stored text of this section is effective Apr 1, 1997. Showing that version.
(a) In general. For purposes of section 4975(e)(8) and this section, the term “qualifying employer security” means an employer security which is:
(1) Stock or otherwise an equity security, or
(2) A bond, debenture, note, or certificate or other evidence of indebtedness which is described in paragraphs (1), (2), and (3) of section 503(e).
(b) Special rule. In determining whether a bond, debenture, note, or certificate or other evidence of indebtedness is described in paragraphs (1), (2), and (3) of section 503(e), any organization described in section 401(a) shall be treated as an organization subject to the provisions of section 503.
Source credit, amendments & notes

[T.D. 7506, 42 FR 44394, Sept. 2, 1977]

(Sec. 4975(e)(7) (88 Stat. 976; 26 U.S.C. 4975(e)(7)))

Treas. Reg. § 54.4975-12 — Definition of the term “qualifying employer security”. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.4975-12&asof=1990-08-13 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Special rule.
Implements
I.R.C. § 4975 Tax on prohibited transactions
Cited by (code & regs)

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Private Letter Rulings (1)
Private Letter Rulings (1)
Also cite this provision (1)
  • PLR 200109010 Mar 2, 2001 — Sale/Exchange UIL 4975.03-01, 4975.04-03

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EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR amendment effective 2016-12-30 run 2T.D. 7506, 42 FR 44394, Sept. 2, 1977View
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