Private Pension Plan Reform: Hearings, Ninety-third Congress, First Session, Parte1

accrued benefit actuarial adequate administration AFL-CIO American Bar Association amount annual annuity apply assets believe beneficiaries bill Chairman Committee Congress corporation cost coverage covered deduction Department eligibility employee benefit plans enactment established Federal fiduciary income increase individual retirement account inserting in lieu interest Internal Revenue Code Internal Revenue Service investment Keogh Labor legislation lieu thereof limited ment minimum normal retirement NRMA paragraph payment pension benefits pension fund Pension Plans Disclosure pension reform percent period persons plan termination insurance Plans Disclosure Act ployees portability private pension plans private pension system private retirement problem profit sharing plans proposed protection qualified individual retirement qualified plan reasonable regulations retirement benefits retirement plans rule of 50 Secretary SHULTZ section 401 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