StacksVerified U.S. regulatory reference

13 CFR §120.351

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).