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§ 120.351 Definitions.

13 CFR 120.351

  1. CFR
  2. ›
  3. Title 13
  4. ›
  5. Chapter I
  6. ›
  7. Part 120
  8. ›
  9. Subpart C
  10. ›
  11. Subject Group Qualified Employee Trusts (ESOP)
  12. ›
  13. 13 CFR 120.351
Citation13 CFR 120.351
CorpusDaily eCFR
Displayed edition2026-05-12
Last updated2026-05-12

§ 120.351 Definitions.

All terms specific to ESOPs have the same definition for purposes of this section as in the Internal Revenue Service (IRS) Code (title 26 of the United States Code) or regulations (26 CFR chapter I).