Private Pension Plan Reform: Hearings, Ninety-third Congress, First Session, Parte1U.S. Government Printing Office, 1973 - 1287 páginas |
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Términos y frases comunes
accrued benefit actuarial administration AFL-CIO amended American Bar Association amount annual annuity apply assets behalf beneficiaries bill Chairman Committee corporation cost coverage covered deduction Department distribution eligibility employee benefit employee benefit plans employee's employer contributions enactment established Federal fiduciary increase individual retirement account inserting in lieu interest Internal Revenue Code Internal Revenue Service investment Labor legislation lieu thereof limited ment minimum NRMA owner-employees paragraph payment pension benefits pension fund Pension Plans Disclosure pension reform period plan termination insurance Plans Disclosure Act ployees portability private pension plans private pension system problem profit sharing plans profit-sharing prohibited transaction proposed section qualified individual retirement qualified plan regulations reporting retirement benefits retirement plans rule of 50 Secretary SHULTZ section 401 self-employed individuals Senator CURTIS Senator NELSON social security statement Subcommittee subparagraph subsection sum distribution taxable tion Treasury trust vested benefits vested liabilities vesting standard Welfare and Pension workers
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Página 428 - The accounts of the Corporation shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of a State or other political subdivision of the United States.
Página 280 - ... renders investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other property of such plan, or has any authority or responsibility to do so, or (iii) he has any discretionary authority or discretionary responsibility in the administration of such plan.
Página 279 - The purpose of the Department of Labor shall be to foster, promote, and develop the welfare of the wage earners of the United States, to improve their working conditions, and to advance their opportunities for profitable employment.
Página 306 - The unfunded past service cost at any time (which includes the unfunded prior normal cost and unfunded interest on any unfunded cost) does not exceed the unfunded past service cost as of the date of establishment of the plan, plus any additional past service or supplemental costs added by amendment.
Página 578 - AMENDMENT OF 1954 CODE. — Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Página 534 - ... and each department, agency, or establishment of the United States is authorized and directed to cooperate with the Secretary and, to the extent permitted by law, to provide such information and facilities as he may request for his assistance in the performance of his functions under this Act.
Página 597 - ... (b) Amount included in gross income. Each person who is a shareholder of an electIng small business corporation on the last day of a taxable year of such corporation shall Include in his gross income, for his taxable year in which or with which the taxable year of the corporation ends...
Página 398 - Council of the Wharton School of Finance and Commerce of the University of Pennsylvania which is a definitive study of the matter.
Página 402 - Department of the Wharton School of Finance and Commerce of the University of Pennsylvania.
Página 598 - In the case of an employees' trust described in section 401 <a), which is exempt from tax under section 501 (a...