Legislative History of the Employee Retirement Income Security Act of 1974: Public Law 93-406, 3권United States, United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor U.S. Government Printing Office, 1976 - 3504페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
3548 페이지
... annuity contract de- scribed in section 403 ( b ) , the preceding sentence shall apply only to the portion of the annuity contract which exceeds the limitation of subsection ( b ) or the limitation of subsection ( c ) , whichever is ...
... annuity contract de- scribed in section 403 ( b ) , the preceding sentence shall apply only to the portion of the annuity contract which exceeds the limitation of subsection ( b ) or the limitation of subsection ( c ) , whichever is ...
3549 페이지
... annuity contract to which sec- tion 403 ( b ) applies ) . This paragraph shall apply only if the taxpayer elects its application at the time and in the manner provided under regulations prescribed by the Secretary or his delegate . Not ...
... annuity contract to which sec- tion 403 ( b ) applies ) . This paragraph shall apply only if the taxpayer elects its application at the time and in the manner provided under regulations prescribed by the Secretary or his delegate . Not ...
3830 페이지
... annuity for his beneficiary or beneficiaries ( or the beneficiary or beneficiaries of his surviving spouse ) which will be payable for the life of such beneficiary or beneficiaries ( or for a term certain not extending beyond the life ...
... annuity for his beneficiary or beneficiaries ( or the beneficiary or beneficiaries of his surviving spouse ) which will be payable for the life of such beneficiary or beneficiaries ( or for a term certain not extending beyond the life ...
3866 페이지
... ANNUITIES . - For purposes of paragraphs ( 4 ) and ( 5 ) , the distribution of an annuity shall be treated as a distribution in an amount equal to the cash surrender value of such annuity on the date of distribu- tion . " . ( b ) ...
... ANNUITIES . - For purposes of paragraphs ( 4 ) and ( 5 ) , the distribution of an annuity shall be treated as a distribution in an amount equal to the cash surrender value of such annuity on the date of distribu- tion . " . ( b ) ...
3877 페이지
... annuity purchased by section 501 11 ( c ) ( 3 ) organization or public school ) is amended by adding 12 at the end ... annuity contract for his employee if the amounts are paid to provide a retire- ment annuity for that employee and are ...
... annuity purchased by section 501 11 ( c ) ( 3 ) organization or public school ) is amended by adding 12 at the end ... annuity contract for his employee if the amounts are paid to provide a retire- ment annuity for that employee and are ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
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