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Text of DOL Advisory Opinion 2003-14A on Qualifying Employer Securities in Hughes Spin-Off
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] Link to more items from this source
Oct. 27, 2003

Excerpt: [Y]ou request an opinion as to whether certain stock described below is a qualifying employer security in connection with a proposed exchange (the Exchange) between General Motors Corporation (GM) and several employee benefit plans that it sponsors (the GM Plans). You represent that the Exchange is part of a broader transaction ... whereby GM ... plans to split-off GM's wholly-owned subsidiary, Hughes Electronics Corporation (Hughes).

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