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 |
µµ¼ º»¹®¿¡¼
100°³ÀÇ °á°ú Áß 1 - 5°³
3825 ÆäÀÌÁö
... section for the individual's taxable year if , at any time during such tax- able year , he is an active participant in- " ( A ) an employees ' trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) , " ( B ) ...
... section for the individual's taxable year if , at any time during such tax- able year , he is an active participant in- " ( A ) an employees ' trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) , " ( B ) ...
3836 ÆäÀÌÁö
... section 4960 . " ( 2 ) For additional tax on certain distributions from a qualified individual retirement account ... described in section 408 ( a ) which is exempt from tax under section 501 ( a ) . " , ( 6 ) by striking out subsection ...
... section 4960 . " ( 2 ) For additional tax on certain distributions from a qualified individual retirement account ... described in section 408 ( a ) which is exempt from tax under section 501 ( a ) . " , ( 6 ) by striking out subsection ...
3837 ÆäÀÌÁö
... described in subparagraph ( A ) , is includible in the gross income of the participant for the taxable year when so applied . " , ( 7 ) by inserting after ¡° 501 ( a ) ¡± in subsection ( m ) ( 4 ) ( A ) ¡° , a trust described in section ...
... described in subparagraph ( A ) , is includible in the gross income of the participant for the taxable year when so applied . " , ( 7 ) by inserting after ¡° 501 ( a ) ¡± in subsection ( m ) ( 4 ) ( A ) ¡° , a trust described in section ...
3846 ÆäÀÌÁö
... section 401 ( c ) ( 1 ) , a distribution by a trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) to the extent such distribution was not subject to the tax im- posed by section 72 ( p ) ( 3 ) , and ...
... section 401 ( c ) ( 1 ) , a distribution by a trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) to the extent such distribution was not subject to the tax im- posed by section 72 ( p ) ( 3 ) , and ...
3847 ÆäÀÌÁö
... described in section 405 ( a ) , " ( ii ) in a distribution from a trust de- scribed in section 401 ( a ) which is exempt from tax under section 501 ( a ) , or ¡° ( iii ) from a qualified individual retire- ment account described in ...
... described in section 405 ( a ) , " ( ii ) in a distribution from a trust de- scribed in section 401 ( a ) which is exempt from tax under section 501 ( a ) , or ¡° ( iii ) from a qualified individual retire- ment account described in ...
±âŸ ÃâÆǺ» - ¸ðµÎ º¸±â
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
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