Oversight on the Employee Retirement Income Security Act of 1974: Hearings Before the Subcommittee on Labor Standards of ..., 94-1, April 29, 30; May 1 and 6, 1975

United States. Congress. House. Education and Labor

1975 - 981페이지

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Establishment of Office Sec 1062 Authorization of appropriationg	124

TITLE IIAMENDMENTS TO THE INTERNAL REVENUE CODE RELATING TO RETIREMENT PLANSContinued Subtitle BOther Amendments ...	125

Deduction for retirement savings	131

Prohibited transactions	144

Limitations on benefits and contributions	152

Taxation of certain lump sum distributions	160

Salary reduction regulations	165

Rules for certain negotiated plans Sec 2008 Certain armed forces survivor annuities	166

Filing with Secretary and furnishing information to participants	20

g of participants benefit rights Sec 106 Reports made public information Sec 107 Retention of records Sec 108 Reliance on administrative interpretati...	23

Forins Sec 110 Alternative niethods of compliance Sec 111 Repeal and effective date	24

PART 2PARTICIPATION AND VESTING Sec 201 Coverage	25

Minimum participation standards	26

Minimum vesting standards	27

Benefit accrual requirenients Sec 205 Joint and survivor annuity requirement	35

Other provisions relating to form and payment of benefits	37

Temporary variances from certain vesting requirements Sec 208 Mergers and consolidations of plans or transfers of plan assets	38

Record keeping and reporting requirements Sec 210 Plans maintained by more than one employer predecessor plans and employer groups	39

Effective dates	40

PART 3FUNDING Sec 301 Coverage	41

Minimum funding standards	42

Variance from minimum funding standard	45

Extension of amortization periods Sec 305 Alternative minimum funding standard	46

Effective dates PABT 4FIDUCIARY RESPONSIBILITY Sec 401 Coverage	47

Establishment of plan	48

Establishment of trust	49

Fiduciary duties	50

Liability for breach by coAduciary Sec 406 Prohibited transactions	52

10 percent limitation with respect to acquisition and holding of employer securities and employer reat property by certain plans	53

Exemptions from prohibited transactions	56

Liability for breach of Aduciary duty Sec 410 Exculpatory provisions insurance	59

Prohibition against certain persons holding certain positions	60

Bonding	61

Limitation on actions Sec 414 Effective date	62

Part 6ADMINISTRATION AND ENFORCEMENT Sec 501 Criminal penalties Sec 502 Civil enforcement	64

Claims procedure Sec 504 Investigative authority Sec 505 Regulations	66

Other agencies and departments Sec 507 Administration	67

Appropriations Sec 509 Separability provisions Sec 510 Interference with rights protected under Act Sec 511 Coercive interference Sec 512 Advisor...	68

Research studies and annual report	69

Effect on other laws	70

TITLE IIAMENDMENTS TO THE INTERNAL REVENUE CODE RELATING TO RETIREMENT PLANS Sec 1001 Amendment of Internal Reven...	71

Minimum vesting standards	74

Minimum funding standards	87

Collectively bargained plans	97

Definitions and special rules	98

Conforming and clerical amendments	102

Effective dates and transitional rules	105

PABT 2CERTAIN OTHER PROVISIONS RELATING TO QUALIFIED RETIREMENT PLANB Sec 1021 Additional plan requirements	108

Miscellaneous provisions	111

Ketroactive changes in plan Sec 1024 Effective dates PART 3REGISTRATION AND INFORMATION Sec 1031 Registration and information	116

Duties of Secretary of Health Education and Welfare Sec 1033 Reports by actuaries	120

Effective dates	121

DECLABATOBY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS Sec 1041 Tax Court procedure PABT 5 I...	122

TITLE IIIJURISDICTION ADMINISTRATION ENFORCEMENT JOINT PENSION TASK FORCE ETC Subtitle AJurisdiction Administration and E...	168

Subtitle BJoint Pension Task Force Studies PART 1JOINT PENSION TASK FORCE Sec 3021 Establishment Sec 3022 Duties PART 2OTHER STODI...	172

Protection for employees under Federal procurement copstruction and research contracts and grants Subtitle CEnroliment of Actuaries	173

Establishment of Joint Board for the enrollment of actuaries Sec 3042 Enrollment by Joint Board	175

Amendment of Internal Revenue Code TITLE IVPLAN TERMINATION INSURANCE Subtitle APension Benefit Guaranty Corporation Sec 4001 D...	176

Investigatory authority cooperation with other agencies civil actions	179

Temporary authority for initial period	181

Establishment of pension benefit guaranty funds	182

Premiumr rates Sec 4007 Payment of premiums	186

Report by the corporation Sec 4009 Portability assistance Subtitle BCoverage Sec 4021 Plans covered	187

Benefits guaranteed	189

Contingent liability coverage	192

TABLE OF CONTENTS OF JOINT EXPLANATORY	213

Connerton Robert general counsel Laborers International Union	377

Curry Bernard F senior vice president Morgan Guaranty Trust Co	440

Graphic Arts International Union Supplemental Retirement	469

Pension Benefit Guaranty Corp 629	495

Kaplan Mark N chairman SIA Emergency ERISA Committee	496

Towers Perrin Forster Crosby	524

Danziger Martin B director United Mine Workers of America	541

National Association of Home Builders supplemental statement of 437	555

Max Weil Associates Inc	579

Westran Corp	655

Weil Max president Max Weil Associates Inc exhibits and supple	677

Kaplan Mark N chairman Emergency ERISA Committee Securities	685

Allman John N F S A vice president and actuary Marsh McLennan	697

Life Insurance Co letter to subcommittee dated May 6 1975	704

Cardon John A Lee Toomey Kent letter to Chairman Dent dated	718

Conkel Robert D legal counsel and manager Dallas office American	731

Connors John A president and chief executive officer Kwasha Lipton Page	759

Curry Bernard F senior vice president Morgan Guaranty Trust Co	767

Gross Justin A director of trusts Pacific Maritime Association letter	773

Wyatt Co 522	783

Jorgensen Thomas A Calfee Halter Griswold statement of	785

Curry Bernard F senior vice president Morgan Guaranty Trust	804

Mann Jerome B Mann Levine Associates Inc letter to subcommittee	818

Ronald assistant general counsel Deere Co letter to sub	827

National Association of Independent Insurers statement of	837

Parker J Kenneth president Parker Parker Consultants Inc letter	844

J president Data Plans Inc letter to subcommittee dated	851

Simon Matt president World Book Life Insurance Co and Heymeyer	962

Smith Donald F C L U Donald F Smith and Associates letter to Page	966

Weinlein Anthony G executive secretary Service Employees Inter	976

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자주 나오는 단어 및 구문

accrued benefit action actuarial addition administrator agreement amendment amount annual annuity apply assets authority bank basis beneficiaries benefit plan bill Chairman changes collective committee conference Congress continue contract contributions corporation cost covered defined DENT Department described determined distribution effect employer ERISA ERLENBORN established example exemption fiduciary filed funding going House income individual industry Internal Revenue Code investment issued less liability limited maintained means meet ment multiemployer normal organization paragraph participants party in interest payment pension plan percent period person practice prescribed present problems procedure prohibited transaction purchase qualified question reasonable receive regard regulations relating representatives respect responsibility result retirement rules Secretary of Labor securities Senate specific standard statement subsection substitute term termination tion Treasury treated trustee union United vesting

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제목	Oversight on the Employee Retirement Income Security Act of 1974: Hearings Before the Subcommittee on Labor Standards of ..., 94-1, April 29, 30; May 1 and 6, 1975
저자	United States. Congress. House. Education and Labor
출판	1975
길이	981페이지

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Oversight on the Employee Retirement Income Security Act of 1974: Hearings Before the Subcommittee on Labor Standards of ..., 94-1, April 29, 30; May 1 and 6, 1975

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93rd Congress H R	5

Definitions	6

Coverage	12

Subtitle BRegulatory Provisions PART 1REPORTING AND DISCLOSURE Sec 101 Duty of disclosure and reporting	13

Plan description and suminary plan description Sec 103 Annual reports	14

2	15

September 2 1974	15

Donahue Edward V international vice president Graphic Arts	16