Change in ownership does not include any of the following:
   (a) The creation, vesting, transfer, distribution, or termination
of a participant's or beneficiary's interest in an employee benefit
plan.
   (b) Any contribution of real property to an employee benefit plan.

   (c) Any acquisition by an employee benefit plan of the stock of
the employer corporation pursuant to which the employee benefit plan
obtains direct or indirect ownership or control of more than 50
percent of the voting stock of the employer corporation.
   As used in this section, the terms "employer," "employee benefit
plan," "participant," and "beneficiary" shall be defined as they are
defined in the Employee Retirement Income Security Act of 1974.

Section: Previous 62.1 62.2 62.11 63 63.1 64 65 65.1 66 67 68 69 69.3 69.4 69.5 Next

California Lawyers

Bostwick & Associates San Francisco Injury Lawyer.
Stephen Brodsky San Diego Criminal Defense Attorney.
Carpenter & Zuckerman Los Angeles Injury Lawyer.
Michelle Gee Palo Alto Immigration Lawyer.
Stephen T. Hodge Elk Grove Estate Planning Lawyer.
Bethani Jackson San Mateo Criminal Defense Lawyer.
Nicholas C. Rowley California Injury Lawyer.
Thomas G. Lewellyn Oakland Injury Lawyer.
Tilden Moschetti San Francisco Divorce Lawyer.
Jeremy Ofseyer Palm Springs Estate Planning Lawyer.
Larry H. Parker Los Angeles Personal Injury Lawyer.
Carey Pickford Temecula Estate Planning Lawyer.
Scott Righthand San Francisco Personal Injury Lawyer.
Scott Sagaria San Jose Family Lawyer.
Edward A. Smith Sacramento Auto Accident Lawyer.
Weiss LLP San Mateo Business Lawyer.
Clarke Logan Young Los Angeles Divorce Lawyer.

Last modified: July 31, 2008