Employer Securities and Employer Real Property in Qualified Retirement Plans | Practical Law

Employer Securities and Employer Real Property in Qualified Retirement Plans | Practical Law

A Practice Note outlining the requirements under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) for qualified retirement plans to invest in employer securities or real property. It also provides an overview of the related fiduciary issues.

Employer Securities and Employer Real Property in Qualified Retirement Plans

Practical Law Practice Note 0-533-0646 (Approx. 19 pages)

Employer Securities and Employer Real Property in Qualified Retirement Plans

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note outlining the requirements under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) for qualified retirement plans to invest in employer securities or real property. It also provides an overview of the related fiduciary issues.