Legislative History of the Employee Retirement Income Security Act of 1974: Public Law 93-406, 3±ÇUnited States, United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor U.S. Government Printing Office, 1976 - 3504ÆäÀÌÁö |
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3516 ÆäÀÌÁö
... accrued benefit to become vested or by requiring the benefit to accrue faster in order to minimize the possible discriminatory effects of " back loading " ) if it appears that there had been , or is likely to be forfeitures under the ...
... accrued benefit to become vested or by requiring the benefit to accrue faster in order to minimize the possible discriminatory effects of " back loading " ) if it appears that there had been , or is likely to be forfeitures under the ...
3623 ÆäÀÌÁö
... benefit plan which permits voluntary employee contributions , the portion of an employee's accrued benefit derived from such con- tributions shall be treated as an accrued benefit derived from employee contributions under a plan other ...
... benefit plan which permits voluntary employee contributions , the portion of an employee's accrued benefit derived from such con- tributions shall be treated as an accrued benefit derived from employee contributions under a plan other ...
3624 ÆäÀÌÁö
... ACCRUED BENEFIT BE- TWEEN EMPLOYER AND EMPLOYEE CONTRIBUTIONS.— For purposes of this section , an employee's accrued bene- fit derived from employer contributions as of any ap- plicable date is the excess of the accrued benefit deter ...
... ACCRUED BENEFIT BE- TWEEN EMPLOYER AND EMPLOYEE CONTRIBUTIONS.— For purposes of this section , an employee's accrued bene- fit derived from employer contributions as of any ap- plicable date is the excess of the accrued benefit deter ...
3627 ÆäÀÌÁö
... benefit other than an annual benefit in the form of a single life annuity commencing at normal re- tirement age without ancillary benefits , the employee's accrued benefit , or the amount of accrued benefit derived from contributions ...
... benefit other than an annual benefit in the form of a single life annuity commencing at normal re- tirement age without ancillary benefits , the employee's accrued benefit , or the amount of accrued benefit derived from contributions ...
3911 ÆäÀÌÁö
... accrued benefit " means- ( A ) in the case of a defined benefit plan , the individual's accrued benefit determined under the plan and , except as provided in section 205 ( d ) ( 3 ) , ex- pressed in the form of an annual benefit ...
... accrued benefit " means- ( A ) in the case of a defined benefit plan , the individual's accrued benefit determined under the plan and , except as provided in section 205 ( d ) ( 3 ) , ex- pressed in the form of an annual benefit ...
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accrued benefit derived actuarial amended by adding amended by striking amortized amount annual annuity apply assets bill Chairman Committee compensation corporation December 31 declaratory judgment deduction defined benefit plan defined contribution plan delegate described in section determined distribution effective date employee benefit plan employer contributions enactment end thereof enrolled actuary Erlenborn exceed excise taxes exempt fiduciary gentleman individual retirement account inserting in lieu Internal Revenue Code investment liability lieu thereof meaning of section ment minimum funding standard multiemployer plan nonforfeitable normal retirement age owner-employee paragraph party in interest payment pension benefit percent period person plan administrator plan described plan termination plan years beginning ployee private pension purposes regulations prescribed relating respect retirement benefits retirement plan satisfies the requirements Secretary of Labor section 401 self-employed subchapter subparagraph subsection taxable term thereof the following tion Treasury treated United States Code vesting Welfare and Pension