purposes under subparagraph (B). (F) Aggregation rule For purposes of determining whether the requirements of subparagraph (B) are met, an employee stock ownership plan shall be treated as owning stock in the corporation issuing the employer securities which is held by any other employee stock ownership plan which is maintained— (i) the employer maintaining the plan, or (ii) any member of a controlled group of corporations (within the meaning of section 409(l)(4)) of which the employer described in clause (i) is a member. (7) Voting rights of employer securities A loan shall not be treated as a securities acquisition loan for purposes of this section unless— (A) the employee stock ownership plan meets the requirements of section 409(e)(2) with respect to all employer securities acquired by, or transferred to, the plan in connection with such loan (without regard to whether or not the employer has a registration-type class of securities), and (B) no stock described in section 409(l)(3) is acquired by, or transferred to, the plan in connection with such loan unless— (i) such stock has voting rights equivalent to the stock to which it may be converted, and (ii) the requirements of subparagraph (A) are met with respect to such voting rights. (c) Employee stock ownership plan (1) In general For purposes of this section, the term employee stock ownership plan has the meaning given to such term by section 4975(e)(7). (2) Eligible worker-owned cooperatives included For purposes of this section and sections 4978B, 6042, and 7872, such term shall also include an eligible worker-owned cooperative (as defined in section 1042(c)). (d) Application with section 483 and original issue discount rules In applying section 483 and subpart A of part V of subchapter P to any obligation to which this section applies, appropriate adjustments shall be made to the applicable Federal rate to take into account the exclusion under subsection (a). (e) Period to which interest exclusion applies (1) In general In the case of— (A) an original