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Text of [Withdrawn] DOL Proposed Regs: Application of the Definition of Adequate Consideration (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Jan. 16, 2025 [Withdrawn by EBSA Jan. 21, 2025; link is to archived copy.] 128 pages. "This document contains a revised proposed rule that would clarify the term 'adequate consideration' as set forth in section 3(18)(B) of [ERISA] and govern the fiduciary determination of fair market value in connection with certain [ESOP] transactions involving employer stock. If its conditions are satisfied, section 408(e) of ERISA permits an ESOP to engage in transactions involving qualifying employer securities, including employer stock, that would otherwise be prohibited by section 406 of ERISA.... This document also withdraws a prior proposed regulation published in 1988 that addressed similar subject matter." MORE >> |
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