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accrued actuarial additional adequate administration allowed amended American amount annual apply assets Association behalf believe beneficiaries benefits bill Chairman changes Committee Congress continue contributions corporation cost covered deduction Department determined disclosure distribution earned effect employees enactment established existing Federal fiduciary funding income increase individual inserting interest Internal Revenue Internal Revenue Code investment Labor legislation less liabilities limited means ment paid paragraph participants payment pension plans percent period persons plan termination present private pension plans problem profit profit-sharing proposed proposed section protection qualified question reasonable received regulations relating requirements respect responsibility result retirement retirement plans rule savings Secretary section 401 self-employed Senator NELSON standards statement striking taxable term termination insurance thereof tion transaction Treasury trust United vesting workers
Página 401 - Council of the Wharton School of Finance and Commerce of the University of Pennsylvania which is a definitive study of the matter and with which this Committee is familiar.
Página 274 - ... 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 93 - ... conviction' from the date of the judgment of the trial court or the date of the final sustaining of such judgment on appeal, whichever is the later event, regardless of whether such conviction occurred before or after the date of enactment of this section.
Página 589 - ... (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 396 - Department of the Wharton School of Finance and Commerce of the University of Pennsylvania.
Página 572 - Under the plan— (A) the employees' rights to or derived from the contributions under the plan are nonforfeitable at the time the contributions are paid to or under the plan...
Página 422 - The amount of such bond shall be fixed at the beginning of each calendar, policy, or other fiscal year, as the case may be, which constitutes the reporting year of such plan.
Página 98 - Where an action under this title is brought in a district court of the United States, it may be brought in the district where the plan is administered, where the breach took place, or where a defendant resides or may be found, and process may be served in any other district where a defendant resides or may be found.
Página 529 - The Secretary shall, on the basis of reports submitted by the State agency and his own inspections make a continuing evaluation of the manner in which each State having a plan approved under this section is carrying out such plan.
Página 350 - rule of 45". As under the House rule, under the modified rule of 45, an employee with 5 or more years of covered service must be at least 50 percent vested when the sum of his age and years of covered service total 45, and there must be provision for at least 10 percent additional vesting for each year of covered service thereafter. Unlike the House...