BILLS-107hr5110ih.pdf

1974 1986 1934 quarterly years 1940 4 December 31 6-year the first day 3 more than 5 years each year 6 15 U.S.C. 80b–2(a)(17 every 3 years 6 years 6 YEARS OF EVI- the last day less than 6 years 8 2002 4975 2003 later than 3 years 3-year 8 1940 15 quarter 1002 4 1940 annually 1132 3 business days 16 years October 1, 2002 one-year later than 75 days the end of the fiscal period December 31, 2002 17 1940 18 2002 8 1974 January 1, 2003 JULY 12, 2002 12-month 5 2002 at least annually 55 31, 2002 REQUIRED.—Within 60 21 days 3 2002

SESSION H. R. 5110

5110 IH the United States the United States of America Texas United States

IH appro- 2

SEC U.S.C. the Internal Revenue Code State the Securities Exchange Act COMPLIANCE.—A Corporation TAIN Workforce MENTS the Committee on Ways Congress THE HOUSE OF REPRESENTATIVES Securities and Exchange Commission Health, Education the Investment Company Act PARTICIPANT House of Representa- IMPROVEMENT OF ACCOUNTING STANDARDS FOR ESOPS PERIODIC REVIEW Labor Exchange Commission GENERAL.—If Commission Internal Pensions of the Senate Federal or State United TICES the Securities Exchange the Committee on Education Ways and Means, Financial Services Committee Energy and Commerce Standards Board tronic communication Senate

JACKSON-LEE

participant beneficiary participant employer qualifying allocated securities beneficiary real property plan real account fair market market value assets require ments