Nonallocation Period definition

Nonallocation Period means the period beginning on the date of the sale of Company Stock and ending on the later of the date which is 10 years after the date of the sale, or the date of the Plan allocation attributable to the final payment of acquisition indebtedness incurred in connection with such sale.
Nonallocation Period means the period beginning on the date of the Section 1042 Sale and ending on the later of the date that is ten years after the date of the Section 1042 Sale, or the date of the plan allocation attributable to the final payment of acquisition indebtedness incurred in connection with the Section 1042 Sale.
Nonallocation Period means the period beginning on the date of the sale of the Company Stock and ending on the later of:

More Definitions of Nonallocation Period

Nonallocation Period means the period beginning on the date of the sale of Company Stock to the Plan and ending on the later of:
Nonallocation Period means the period beginning on the date of sale and ending on the later of ten (10) years after the date of sale or the date of the allocation attributable to the final payment on the any acquisition loan incurred with respect to the sale. An election under Section 1042 of the Code may not be made if the Company is an S corporation at the time of sale, but if such an election is made for a time when the Company is a C corporation the restrictions of this subsection shall continue to apply if the Company becomes an S corporation; and
Nonallocation Period means the period beginning on the date of the sale of Employer Securities and ending on the later of:
Nonallocation Period means the period beginning on the date of the sale of Stock and ending on the later of the 10th anniversary of the date of sale or the date of the Plan allocation attributable to the final payment on the Exempt Loan (if any) incurred to purchase the Stock.
Nonallocation Period means the period beginning on the date of the sale of any Company Stock to which Code Section 1042 applies and ending on the later of (i) the date which is 10 years after the date of sale, or (ii) the date of
Nonallocation Period means the ten (10) year period beginning on the date of sale of the Company Stock and ending on the later of: (i) the date which is ten (10) years after the date of sale; or (ii) the date of the Plan allocation attributable to the final payment of acquisition indebtedness incurred in connection with such sale.

Related to Nonallocation Period

  • Pre-Distribution Period means any Taxable period (or portion thereof) ending on or before the Distribution Date.

  • Post-Distribution Period means any Tax Period beginning after the Distribution Date and, in the case of any Straddle Period, the portion of such Tax Period beginning on the day after the Distribution Date.

  • Election Period means the period immediately preceding the beginning of each Plan Year established by the Administrator, such period to be applied on a uniform and nondiscriminatory basis for all Employees and Participants. However, an Employee's initial Election Period shall be determined pursuant to Section 5.1.

  • Start-up period has the meaning as defined in the relevant Supplemental Agreement.

  • Determination Period means the period from and including a Determination Date in any year to but excluding the next Determination Date; and

  • Nomination Period means, in respect of a Nomination, the period from the Nomination Start Time to the Nomination End Time;

  • Distribution Period means, for any Distribution Date, the period from and including the Distribution Date immediately preceding such Distribution Date (or, in the case of the first Distribution Date, from and including the Closing Date) to but excluding such Distribution Date.

  • Qualifying Period means 12 continuous Calendar Weeks during the whole or part of which the Agency Worker is supplied by one or more Temporary Work Agencies to the relevant Hirer to work temporarily for and under the supervision and direction of the relevant Hirer in the same role, and as further defined in the Schedule to these Terms;

  • Qualified Election Period means the six Plan Year period beginning with the Plan Year in which the Participant first becomes a Qualified Participant.