ences include discussions addressed in terms of current law, since the discussions took place before enactment of ERISA.

7. The word "participants" in the macxes usually means "pertierpants and beneficiaries.

Finally, it should be noted that any interpretation of legislative documents which is inherent or implied in the indexes or these ex planatory notes is not to be considered as the official view of the U.S. Department of Labor.

LIST OF DOCUMENTS

(1) H.R. 2 as Introduced__ (2) H.R. 462 as Introduced_ (3) S. 4 as Introduced.... (4) S. 1179 as Introduced_. (5) S. 1557 as Introduced_ (6) S. 1631 as Introduced_. (7) S. 4 as Reported__. (8) Senate Report on S. 4-(9) H.R. 9824 as Introduced_ (10) S. 1179 as Reported___. (11) Senate Report on S. 1179_ (12) S. 4 Amendment No. 496

(13) S. 4 Amendment No. 497

(14) Senate Report on H.R. 4200_.

(15) Senate Consideration of S. 4.

(16) H.R. 4200 as Passed by the Senate1.

(17) H.R. 2 as Reported--

(18) House Report on H.R. 2_

(19) H.R. 12481 as Introduced_

(20) House Report on H.R. 12481.

(21) H.R. 12906 as Introduced ".

(22) H.R. 12855 as Introduced.

(23) House Report on H.R. 12855_

3115-3292

(24) House Report explaining H.R. 12906 [printed in Congressional

Record]

3293-3350

(25) House of Representatives Consideration of H.R. 2_

3351-3596

(26) Senate Consideration of H.R. 2_.

3597-98

(27) H.R. 2 as Passed by the Senate___.

3599-3895

(28) H.R. 2 as Passed by the House of Representatives.... (29) Conference Report on H.R. 22.

3898-4250

4277-4654

(30) House of Representatives Consideration of Conference Report to accompany H.R. 2__.

4656-4730

(31) Senate Consideration of Conference Report to accompany H.R. 2. 4733-4835 (32) Public Law 93-406, approved by the President on September 2, 1974

1 Not indexed to avoid duplication with item (27).

2 Not indexed to avoid duplication with Title I in item (28).

The substitute bill is not indexed to avoid duplication with item (32).

(XIV)

4836-5043

DEFINITIONS

Pages in
Legislative History
12,

285, 1119, 2408-09, 2648-49, 2939-40, 3180-81, 3327-29, 3911, 4072-
73, 4540, 4843-44, 4912

Accrued benefit

Accrued liability
Accrued portion of normal retirement benefit__

2257-58, 3912-13, 4844
14,
59, 76, 495-96, 544, 1315-16, 3745-46

Accrued portion of the regular retirement benefit-.

12-13,
695-98, 2252-55
332-33,

Accumulated contributions
843, 2416, 2852-53, 2946-47, 3626, 3989-90, 4080-81, 4868, 4917-18
Accumulated funding deficiency--
853,
1152, 1308, 2424, 2440, 2664, 2955, 2970, 3196-97, 3335, 3638, 3998,
4089, 4104, 4551, 4876, 4921

Accumulated vesting deficiency_.
Adequate consideration

Administrator

1323, 3653
11-12,

148, 284-85, 543, 694, 971, 1414, 2251, 2357, 3306, 3744-45, 3908-09,
4842-43
11-12,
72-73, 100-01, 146-47, 283-84, 492-93, 541-42, 693-94, 877, 961-62,
1412-13, 2250-51, 2452-53, 2982-83, 3331, 3743, 3907-08, 4116-17,
4842, 4934-35

Advance funding actuarial cost method_.

2258, 3913, 4844
371, 977-78, 1471, 3798, 4984
1373, 3702
3000, 3983, 4134, 4870, 4943

2293

332,

843, 2415, 2852, 2946, 3625, 3989, 4080, 4868
3348

Amount involved

Ancillary benefits

Annuity starting date.

Any other participant__.

Appropriate conversion factor__.

Average taxable wages.

Basic benefit

Benefit plan services__

4864, 4911-12
2449-51,

2635, 2680, 2979–81, 3167, 3212, 3321-22, 3344-45, 3914-15, 4113-15,
4845, 4933-34

Class year plan.

Beneficiary

Break in service__

Church plan_-_-.

1023-24, 1526, 2517-18, 3048, 3852, 4182, 4961, 5010
8, 70-71, 98, 490, 691, 960, 2248, 3905, 4841

1171

Commerce
Compensation
Consultant

119,
238, 511, 846, 1117, 2420, 2653, 2950-51, 3185-86, 3628, 4085, 4545,
4865
9, 69-70, 97, 489, 692, 960, 1338, 2249, 3906, 4841
2518, 3049, 4183, 4961, 4966
48,
180, 318, 575-76, 740, 949, 1453, 2299, 3784, 3966, 4894
2638, 3170, 4933
48,
179-80, 317, 575, 740, 948, 1453, 2299, 3782, 3965–66, 4894
1319, 1323, 1471-72, 2440, 2970, 4104
371, 864, 978, 1471-72, 3649, 3653, 3799, 4984
371-72,

Controlled group of corporations__.
Convicted or disability of conviction_.

Correct
Correction

Correction period

Covered service

864-65, 978-79, 1319-20, 1323-24, 1472, 2440-41, 2970-71, 3649-50,
3653-54, 3799, 4104-05, 4984

Current value

Date of termination__.

Defined benefit plan----

Defined contribution plan...--

76, 103, 148-49, 544-45, 1416, 2445
14, 698, 2256, 3912, 4844
4639, 5035

2454, 2984, 3915, 4079–80, 4118, 4845, 4935
2454, 2984, 4118, 4935

Eligible individual account plan__
Employee

Employee accrued benefit..

2679, 3211, 3344 4030

4562, 4590, 4982

3000, 3983, 4134, 4870, 4943 252, 343, 1000, 1501, 3727 4888

Employee benefit fund (See also Fund). 8, 70, 98, 490, 601, 691, 2248, 2357, 3306, 3905, 4841

Employee benefit plan...

330-31, 839-41, 3621-24

7,

6-7,

147, 493, 542, 601, 616, 959, 1413-14, 2357-59, 3308, 3744 Employee organization. 147, 282, 284, 542, 689-90, 958, 1413, 2247, 3743, 3904, 4840 Employee pension benefit plan (See Employee benefit plan.) Employee stock ownership plan____ . 7-8, 71, 99, 490-91, 690, 960, 2247, 3904, 4840-41 Employee welfare benefit plan (See also Employee benefit plan)

4889, 4983 631,

2246, 3903, 4840

Employer ------ 8, 70, 98, 489-90, 691, 905, 963, 1057, 1360, 2248, 3369, 3905, 4841

Employer-group

Employer real property. Employer security_. Enried actuaryExcess benefit plan... Loess contributions_. Arsenience deficiency. Argemence loss...

970-71, 1450, 3781, 3790-91

2544-45, 2975-76, 4186-88, 4973–74 74, 102, 243, 494, 602, 1073, 1612

2661, 3194 12-13,

150-52, 286, 372, 546, 614-15, 695, 962, 975-76, 1171, 1417, 1469–70, 2253, 2257-58, 2458, 2468, 3300, 3306-09, 3747, 3796, 3910-11, 4590,

4843, 4982-83

a. 7ar of the plan (See Plan year.) Pwtonnenbation multiemployer plan_.. ung mitation___.

76-77

1128,

2431, 2961-62, 3202, 4004-05, 4195-96, 4879, 4923-24

Employee benefit fund).

vulks and set policy.

74, 101-02, 493, 602 74, 102, 494, 595, 1620, 2354, 3379 71, 99, 491, 542, 3306

2449, 2979, 3914, 4113, 4844 45, 4933

4882

4860, 4863, 4906, 4911

3915, 4845, 4888

4194, 4966

4196, 4967

9.

70, 97-98, 489, 692, 960-61, 2249, 3906, 4841

73, 101, 493 3639-40 4882

1386, 5030 3917, 4846

4983

4712

Market obligation...

844, 929, 1152, 1392, 2416–17, 2853, 2947, 3626, 3721-22, 3990, 4081, 4868, 4918, 5033

121

333,

Market value..

Member of family (See also Relative)
Money purchase plan__.

Month

13, 150, 286, 545, 1416-17, 3747

72, 100, 492, 908, 1372, 3702, 4559

977, 1470, 3797, 4983 4889-90

833, 1284, 3613

DEFINITIONS-Continued

Multiemployer plan__.

Pages in
Legislative History

104,

496, 602, 894-95, 1158, 1358-59, 2258, 2357, 2451-52, 2634, 2981,
3166, 3306, 3688–89, 3916-17, 4115–16, 4532, 4846, 4934, 5010

Named fiduciary.

Net assets__

Net worth of employer-

Non-basic benefits..

Nonforfeitable

Nonforfeitable pension benefit_.

4564, 4882
2294, 3961

933, 1155, 1397, 3726, 4643, 5036
4633, 5011
2251-52, 3306, 3909, 4843

-‒‒‒‒‒ 12, 148, 285, 544, 695, 1414-15, 3745
75, 103, 494-95, 602, 2357, 3306
76,
103, 239, 495, 602, 1119, 2409-10, 2939-40, 3911, 4073-74, 4540, 4913
75-76,
103, 495, 602, 4843, 4913
74-75, 102, 494, 602, 699, 2257, 2357, 3912, 4844

Nonforfeitable right---
Normal retirement age (See also Regular retirement age)

Normal retirement benefit (See also Regular retirement benefit).

4864, 4911-12
1151, 3854
2296, 3346, 3729, 4013, 4643, 4659, 4670
8,

Normal (service) cost....
One year break in service..
Owner-employee

Partial termination_
Participant

70, 98, 490, 691, 877, 959-60, 1342, 1483-84, 1840, 2248, 3671-72,
3905, 4841

Partnerships; trust--
Party in interest_

976-77, 1470, 3797, 4983
9-10,
151-52, 282-83, 370, 546-47, 692-93, 956, 973-75, 1171, 1417-18,
1466-68, 2249-50, 2256-57, 3306, 3748-49, 3793-96, 3797, 3906-07,
3910-11, 4590, 4841-42, 4981-82
76, 103-04, 149, 495, 545, 1416, 3745
71-72, 99, 492, 1839

Pension benefit-
Pension plan (See also Retirement plan)_.
Person

9, 71, 98, 490, 691, 960, 2248, 3905, 4841

Prohibited transaction__ 369–70, 965–67, 1163–65, 1460–61, 1614, 1728, 3787-88, 4978

Registered plan..

Regular retirement age (See also Normal retirement age).
Regular retirement benefit (See also Normal retirement benefit)

Relative (See also Member of family).

72, 100, 492
14, 698, 2255-56

13,
695, 2252, 3911
10,

146, 283, 541, 693, 1412, 2250, 3743, 3907, 4842
1438, 3768
12,
149-50, 286, 544-45, 695, 1416, 2252, 3746-47, 3909-10

Retirement plan (See also Pension plan).
Security

25-028 762 (Vol. III)