# Stock Benefit Plans in Mutual-to-Stock Conversions and Mutual Holding Company Structures
> **Treasury** · Final rule. · Published 2007-06-27 · Effective 2007-10-01 · 72 FR 35145
## Document
- **Document number:** E7-12168
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 72 FR 35145
- **CFR reference:** 12 CFR 563
- **Publication date:** 2007-06-27
- **Effective date:** 2007-10-01
- **Treasury docket:** No. OTS-2007-0014
## Abstract

The Office of Thrift Supervision (OTS) is clarifying its regulations regarding stock benefit plans established after mutual-to- stock conversions or in mutual holding company structures. In addition, OTS is modifying the voting requirements for the adoption of certain stock benefit plans in mutual holding company structures by providing that the plans must be approved by a majority of the minority shares voting on the plan. Also, OTS is making several minor changes to the regulations governing mutual-to-stock conversions and minority stock issuances.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/06/27/E7-12168/stock-benefit-plans-in-mutual-to-stock-conversions-and-mutual-holding-company-structures)
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