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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3686 ÆäÀÌÁö
... treated as an employer contribution made on the date contributed , except that for purposes of sections 219 ( b ) ( 2 ) , 404 , 411 , 414 ( a ) , and 1379 ( b ) it shall be treated as an employee contribution made on such date . " 440 1 ...
... treated as an employer contribution made on the date contributed , except that for purposes of sections 219 ( b ) ( 2 ) , 404 , 411 , 414 ( a ) , and 1379 ( b ) it shall be treated as an employee contribution made on such date . " 440 1 ...
3689 ÆäÀÌÁö
... treated as the sep- arate plan of each employer ( with predecessor and suc- cessor employers treated as one employer ) who contrib- uted to or under the plan . ( 2 ) EMPLOYER . - An individual who owns the en- tire interest in an ...
... treated as the sep- arate plan of each employer ( with predecessor and suc- cessor employers treated as one employer ) who contrib- uted to or under the plan . ( 2 ) EMPLOYER . - An individual who owns the en- tire interest in an ...
3727 ÆäÀÌÁö
... treated as the employer to whom this section applies . ( 2 ) LIQUIDATION INTO PARENT . - If an employer ceases to exist by reason of a liquidation into a parent corporation , the parent corporation shall be treated as the employer to ...
... treated as the employer to whom this section applies . ( 2 ) LIQUIDATION INTO PARENT . - If an employer ceases to exist by reason of a liquidation into a parent corporation , the parent corporation shall be treated as the employer to ...
3833 ÆäÀÌÁö
... treated as maintained for the benefit of such spouse . " ( c ) TREATMEnt as Qualified Trust Benefiting 18 OWNER - EMPLOYEE . - Solely for purposes of subchapter F , 19 chapter 44 , and subtitle F , a qualified individual retirement 20 ...
... treated as maintained for the benefit of such spouse . " ( c ) TREATMEnt as Qualified Trust Benefiting 18 OWNER - EMPLOYEE . - Solely for purposes of subchapter F , 19 chapter 44 , and subtitle F , a qualified individual retirement 20 ...
3877 ÆäÀÌÁö
... treated as a qualified trust under this section 5 by reason of this subsection , the person holding the assets of 6 such account or arrangement shall be treated as the trustee 7 thereof . " . 8 ( c ) CUSTODIAL ACCOUNTS FOR REGULATED ...
... treated as a qualified trust under this section 5 by reason of this subsection , the person holding the assets of 6 such account or arrangement shall be treated as the trustee 7 thereof . " . 8 ( c ) CUSTODIAL ACCOUNTS FOR REGULATED ...
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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