Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Text of IRS Notice 2011-19: Definition of Readily Tradable On An Established Securities Market (PDF)
Internal Revenue Service [IRS] [Official Guidance] Feb. 28, 2011
Final regulations under [Internal Revenue Code] section 401(a)(35) were issued on May 18, 2010 ... [under which] a security is readily tradable on an established securities market if the security is traded on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 ... [or if] the security is traded on a foreign national securities exchange that is officially recognized, sanctioned, or supervised by a governmental authority and where the security is deemed by the Securities and Exchange Commission (SEC) as having a ready market .... Under this notice, the terms readily tradable on an established securities market and readily tradable on an established market, with respect to employer securities, each mean employer securities that are readily tradable on an established securities market within the meaning of [the section 401(a)(35) regulations] for purposes of the following provisions: (1) section 401(a)(22); (2) section 401(a)(28)(C); (3) section 409(h)(1)(B); (4) section 409(l); and (5) section 1042(c)(1)(A).
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