DFARS 270.101 — Definition
Regulatory text. Not legal advice.
As used in this subpart, qualified business means an S corporation as defined in 26 U.S.C. 1361(a)(1) for which 100 percent of the outstanding stock is held through an employee stock ownership plan as defined in 26 U.S.C. 4975(e)(7).
Source: eCFR • Pulled 2026-04-16