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
3619 페이지
... extent provided in regula- tions prescribed by the Secretary or his dele- gate ; and " ( ii ) with respect to plan years ending after December 31 , 1981 , any calendar . pian . or fiscal year ( whichever is applied on co 1 2 3 4 5 6 7 8 ...
... extent provided in regula- tions prescribed by the Secretary or his dele- gate ; and " ( ii ) with respect to plan years ending after December 31 , 1981 , any calendar . pian . or fiscal year ( whichever is applied on co 1 2 3 4 5 6 7 8 ...
3696 페이지
... extent that they are inconsistent therewith . They are enacted with full recognition of the constitutional right of either House to change the rules ( so far as relating to the procedure of that House ) at any time , in the same manner ...
... extent that they are inconsistent therewith . They are enacted with full recognition of the constitutional right of either House to change the rules ( so far as relating to the procedure of that House ) at any time , in the same manner ...
3721 페이지
... extent of the excess of the present value ( as of the date on which the plan terminated ) of his benefits ( at the level in effect 36 months prior to the date of termina- tion ) over his total mandatory contributions under the plan . If ...
... extent of the excess of the present value ( as of the date on which the plan terminated ) of his benefits ( at the level in effect 36 months prior to the date of termina- tion ) over his total mandatory contributions under the plan . If ...
3799 페이지
... extent possible , but in any case placing the plan in a financial position not worse than that in which it would be if the prohibited trans- action had not occurred . " ( 4 ) CORRECTION PERIOD . - The term ' correction period ' means ...
... extent possible , but in any case placing the plan in a financial position not worse than that in which it would be if the prohibited trans- action had not occurred . " ( 4 ) CORRECTION PERIOD . - The term ' correction period ' means ...
3846 페이지
... extent such distribution was not subject to the tax im- posed by section 72 ( p ) ( 3 ) , and " ( ii ) a distribution from a qualified indi- vidual retirement account described in section 408 ( a ) which is exempt from tax under sec ...
... extent such distribution was not subject to the tax im- posed by section 72 ( p ) ( 3 ) , and " ( ii ) a distribution from a qualified indi- vidual retirement account described in section 408 ( a ) which is exempt from tax under sec ...
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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