29 U.S.C. 1107: Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans

2006

• Pub. L. 109–280 added subpar. (D). (Pension Protection Act of 2006) Law text · (b)

1997

• Pub. L. 105–34 added par. (2) and redesignated former par. (2) as (3). (Taxpayer Relief Act of 1997) Law text · (b), (3)

1990

• Pub. L. 101–540 amended par. (5) generally. Prior to amendment, par. (5) read as follows: "The term 'qualifying employer security' means an employer security which is stock or a marketable obligation (as defined in subsection (e)). After December 17, 1987, in the case of a plan othe… · (d)

1989

• Pub. L. 101–239, §7891(a)(1), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. · (d), (6), (7)
• Pub. L. 101–239, §7881(l)(1), realigned margin. · (d)
• Pub. L. 101–239, §7894(e)(2), substituted "money purchase plan" for "money purchase" and "employer securities" for "employee securities". · (d)
• Pub. L. 101–239, §7881(l)(2), substituted "such individual account plan" for "such arrangement" and realigned margin. · (d)
• Pub. L. 101–239, §7881(l)(3)(A), (4), substituted "paragraph" for "subsection" and "if, immediately following the acquisition of such stock" for "if". · (f)
• Pub. L. 101–239, §7881(l)(3)(B), struck out par. (3) which read as follows: "After December 17, 1987, no plan may acquire stock which does not satisfy the requirements of paragraph (1) unless the acquisition is made pursuant to a legally binding contract in effect on such date." · (f)

1987

• Pub. L. 100–203, §9345(a)(1), added subpar. (C). · (d)
• Pub. L. 100–203, §9345(b)(1), inserted at end "After December 17, 1987, in the case of a plan other than an eligible individual account plan, stock shall be considered a qualifying employer security only if such stock satisfies the requirements of subsection (f)(1)." · (d)
• Pub. L. 100–203, §9345(a)(2), added par. (9). · (d)
• Pub. L. 100–203, §9345(b)(2), added subsec. (f). · (f)