12 C.F.R. § 221.4

Employee stock option, purchase, and ownership plans

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

(a) Plan-lender; eligible plan. (1) Plan-lender means any corporation, (including a wholly-owned subsidiary, or a lender that is a thrift organization whose membership is limited to employees and former employees of the corporation, its subsidiaries or affiliates) that extends or maintains credit to finance the acquisition of margin stock of the corporation, its subsidiaries or affiliates under an eligible plan.

(2) Eligible plan. An eligible plan means any employee stock option, purchase, or ownership plan adopted by a corporation and approved by its stockholders that provides for the purchase of margin stock of the corporation, its subsidiaries, or affiliates.

(b) Credit to exercise rights under or finance an eligible plan. (1) If a plan-lender extends or maintains credit under an eligible plan, any margin stock that directly or indirectly secured that credit shall have good faith loan value.

(2) Credit extended under this section shall be treated separately from credit extended under any other section of this part except § 221.3(b)(1) and (b)(3).

(c) Credit to ESOPs. A nonbank lender may extend and maintain purpose credit without regard to the provisions of this part, except for § 221.3(b)(1) and (b)(3), if such credit is extended to an employee stock ownership plan (ESOP) qualified under section 401 of the Internal Revenue Code, as amended (26 U.S.C. 401).

Notes of Decisions
Cited in 7 cases, 1971–2005 · leading case: Pabst Brewing Co. v. Kalmanovitz, 551 F. Supp. 882 (D. Del. 1982).
Pabst Brewing Co. v. Kalmanovitz, 551 F. Supp. 882 (D. Del. 1982). · cites it 2× “Authority: 12 CFR 221.4(a). Federal Reserve Board Regulatory Service 5-959 (Staff Opinion, Feb.”
Fed. Sec. L. Rep. P 95,823 Samuel Mallis & Franklyn Kupferman v. Fed. Deposit Ins. Corp., 568 F.2d 824 (2d Cir. 1978). ““Maximum loan values” are set forth in 12 C.F.R. § 221.4 (1976). 6 . 12 C.F.R. § 221.”
Stonehill v. Sec. Nat'l Bank, 68 F.R.D. 24 (S.D.N.Y. 1975). · cites it 2× “As set forth more fully below, the maximum loan value of stock is set from time to time by the Federal Reserve Board in a schedule in 12 C.F.R. § 221.4 . . Loans whose purpose is to purchase or carry margin stock are termed “purpose loans” in Regulation U and hereinafter.”
Cohen v. Lake View Trust & Sav. Bank (In Re Schroud), 1 B.R. 583 (Bankr. N.D. Ill. 1979). “( 12 C.F.R. § 221.4 (f)). This withdrawal and substitution constituted a valid same day transaction as provided for in Section 221.”
Goldman v. Bank of the Commonwealth, 332 F. Supp. 699 (E.D. Mich. 1971). “Regulation U governs the extension of credit by banks for the purpose of purchasing or carrying registered securities. The regulation prescribes a minimum margin requirement which has been varied at various times.”
Bender v. New Zealand Bank & Trust (Bahamas) Ltd., 67 F.R.D. 638 (S.D.N.Y. 1974). “See 12 C.F.R. § 221.4 (1966 Supp.). Exceptions were provided for the following : “(a) Any loan to a bank or to a foreign banking institution; •X- * -X- -X * -x- (f) Any temporary advance to finance the purchase or sale of securities for prompt delivery which is to be repaid in…”
Banknorth, N.A. v. Littlefield (Vt. Super. Ct. 2005). “12 CFR § 221.4 . The main purpose of these regulations is to control stock market speculation and regulate by limiting the amount that banks can loan based on stock collateral that is used to leverage itself or further stock purchases.”
— 12 C.F.R. § 221.4(a) — 1 case
Pabst Brewing Co. v. Kalmanovitz, 551 F. Supp. 882 (D. Del. 1982). “Authority: 12 CFR 221.4(a). Federal Reserve Board Regulatory Service 5-959 (Staff Opinion, Feb.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.