Assertion: contribution | /r/AtLocation | transaction
Facets:
Source sentences:
text: None of the shares sold to the ESOP in a transaction to which section 1042 applies may be allocated to ESOP accounts of the seller, certain relatives of the seller (ancestors, siblings, the spouse, or lineal descendants), non-selling shareholders holding more than 25% of company stock, or family members of the more-than-25% shareholders if they own stock by attribution (e.g., spouses).