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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3548 ÆäÀÌÁö
... paragraph " . Page 164 , strike out line 10 and insert in lieu thereof the following : by substituting for ... paragraph : " ( 4 ) SPECIAL RULE FOR SECTION 403 ( b ) CONTRACTS PURCHASED BY EDUCA- TIONAL INSTITUTIONS . - In applying ...
... paragraph " . Page 164 , strike out line 10 and insert in lieu thereof the following : by substituting for ... paragraph : " ( 4 ) SPECIAL RULE FOR SECTION 403 ( b ) CONTRACTS PURCHASED BY EDUCA- TIONAL INSTITUTIONS . - In applying ...
3549 ÆäÀÌÁö
... 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 more than one election may be made under this paragraph with ...
... 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 more than one election may be made under this paragraph with ...
3550 ÆäÀÌÁö
... paragraph ( 1 ) of subsection ( a ) , to read as follows : " ( 1 ) Paragraph ( 1 ) of section 404 ( e ) is amended by striking out ' subject to the provisions of paragraph ( 2 ) ' and inserting in lieu thereof ' subject to paragraphs ...
... paragraph ( 1 ) of subsection ( a ) , to read as follows : " ( 1 ) Paragraph ( 1 ) of section 404 ( e ) is amended by striking out ' subject to the provisions of paragraph ( 2 ) ' and inserting in lieu thereof ' subject to paragraphs ...
3561 ÆäÀÌÁö
... paragraph : " ( 5 ) Cost - of - living adjustment . - The Secretary or his delegate shall adjust annually the $ 7,500 amount in paragraph ( 1 ) , in paragraph ( 2 ) ( A ) , in section 401 ( e ) , and in section 1379 ( b ) ( 1 ) ( B ) ...
... paragraph : " ( 5 ) Cost - of - living adjustment . - The Secretary or his delegate shall adjust annually the $ 7,500 amount in paragraph ( 1 ) , in paragraph ( 2 ) ( A ) , in section 401 ( e ) , and in section 1379 ( b ) ( 1 ) ( B ) ...
3616 ÆäÀÌÁö
... paragraph ( 5 ) and inserting in lieu thereof ¡° paragraph ( 4 ) or section 410 ( b ) ( without regard to paragraph ( 1 ) ( A ) thereof ) ¡± . ( 2 ) Section 406 ( b ) ( 1 ) ( relating to certain em- ployees of foreign subsidiaries ) is ...
... paragraph ( 5 ) and inserting in lieu thereof ¡° paragraph ( 4 ) or section 410 ( b ) ( without regard to paragraph ( 1 ) ( A ) thereof ) ¡± . ( 2 ) Section 406 ( b ) ( 1 ) ( relating to certain em- ployees of foreign subsidiaries ) is ...
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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