Skip to Main Content
U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.



90x13: Eligibility of Interests in Employee Stock Ownership Plan for Certificate of Divestiture

July 12, 1990

In the absence of a demonstration that the employee’s interest in the corporation shares is not eligible for rollover treatment, a certificate will not be issued with respect to his interest in the plan. The demonstration must satisfy OGE that the plan administrator could not make a qualifying distribution where 402(f) would apply.

(link to PDF version)