In general .—
In the case of—
(I)#
a tax credit employee stock ownership plan (as defined in section 409(a)), or
(II)#
an employee stock ownership plan (as defined in section 4975(e)(7)),
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In the case of—
a tax credit employee stock ownership plan (as defined in section 409(a)), or
an employee stock ownership plan (as defined in section 4975(e)(7)),