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 |
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100개의 결과 중 1 - 5개
3549 페이지
... compensation were an amount equal to one- fourth of the aggregate amount of compensation for such 4 - year period which is received from the educational institution and which is includible in gross income ( computed without regard to ...
... compensation were an amount equal to one- fourth of the aggregate amount of compensation for such 4 - year period which is received from the educational institution and which is includible in gross income ( computed without regard to ...
3557 페이지
... compensation programs authorized for corporations . Let us not apologize for the type of de- ferred compensation programs that Congress has already enacted with respect to corporations . As a matter of fact , they are very salutory ...
... compensation programs authorized for corporations . Let us not apologize for the type of de- ferred compensation programs that Congress has already enacted with respect to corporations . As a matter of fact , they are very salutory ...
3560 페이지
... compensation is to be considered in calculating the contribution percentage . Thus a self - employed plan participant using the full $ 7,500 contribution allowance would have to make a pension contri- bution in behalf of all qualified ...
... compensation is to be considered in calculating the contribution percentage . Thus a self - employed plan participant using the full $ 7,500 contribution allowance would have to make a pension contri- bution in behalf of all qualified ...
3631 페이지
... compensation , or the 15 basic or regular rate of compensation , of such employees , the 16 plans shall not be considered discriminatory merely because 17 the rights of employees to , or derived from , the employer 18 contributions ...
... compensation , or the 15 basic or regular rate of compensation , of such employees , the 16 plans shall not be considered discriminatory merely because 17 the rights of employees to , or derived from , the employer 18 contributions ...
3647 페이지
... compensation or unemployment compensation or dis- ability insurance laws , “ ( 3 ) a plan established and maintained by a church or by a convention or association of churches which is exempt from tax under section 501 ( a ) of the ...
... compensation or unemployment compensation or dis- ability insurance laws , “ ( 3 ) a plan established and maintained by a church or by a convention or association of churches which is exempt from tax under section 501 ( a ) of the ...
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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