{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s409/l/1","label":"employer securities","definition":"The term “employer securities” means common stock issued by the employer (or by a corporation which is a member of the same controlled group) which is readily tradable on an established securities market.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}