Guidance on Readily Tradable Securities

Notice 2011-19 provides guidance as to when securities of the employer are readily tradable on an established securities market.

Document Excerpt

 

This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an established market for purposes of certain provisions of the Internal Revenue Code relating to employer securities held by certain qualified retirement plans.

Link notice2011-19

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