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" 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... "
Private Pension Plan Reform, Hearings Before the Subcommittee on Private ... - Página 570
por United States. Congress. Senate. Finance - 1973
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United States Code, Volumen2

United States - 1964 - 1098 páginas
...to supervision and examination by governmental authority. (2) Under the plan — (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B> in the case of a profit-sharing plan, there is a definite formula for determining the contributions...
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United States Code, Volumen6

United States - 1965 - 1110 páginas
...to supervision and examination by governmental authority. (2) Under the plan— (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B) in the case of a profit-sharing plan, there is a definite formula for determining the contributions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 466 páginas
...to supervision and examination by governmental authority. (2) Under the plan— (A) The employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan; and (B) In the case of a profit-sharing plan, there is a definite formula for determining the contributions...
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The Code of Federal Regulations of the United States of America

1993 - 236 páginas
...Nonforfeitable rights. Each employee's rights to or derived from the contributions under the plan must be nonforfeitable at the time the contributions are paid to or under the plan, except to the extent that the limitations set forth in S 1.401-4(c) of the Income Tax Regulations,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 210 páginas
...Nonforfeitable rights. Each employee's rights to or derived from the contributions under the plan must be nonforfeitable at the time the contributions are paid to or under the plan, except to the extent that the limitations set forth in § 1.401-4(c) of the Income Tax Regulations,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 544 páginas
...— (A) The employees' rights to or derived from the contributions under the plan are non-forfeltable at the time the contributions are paid to or under the plan; and (B) In the case of a profit-sharing plan, there is a definite formula for determining $1.401 the...
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The Code of Federal Regulations of the United States of America

1976 - 412 páginas
...— (A) The employees' rights to or derived from the contributions under the plan are non-forfeltable at the time the contributions are paid to or under the plan; and (B) In the case of & profit-sharing plan, there Is a definite formula for determining 68-090—76...
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Internal Revenue Bulletin: Cumulative bulletin, Parte3

United States. Internal Revenue Service - 1963 - 1402 páginas
...examination by governmental authority. 673762 O — 63 7 (2) Under the plan — (A) the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan ; and (B) In the cane of _a profit-sharing plant, there Is a definite formula for determining the contributions...
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Internal Revenue Bulletin: Cumulative bulletin, Parte1

United States. Internal Revenue Service - 1968 - 938 páginas
...or benefits for employees some or all of whom are owner-employees must provide that the employee's rights to or derived from the contributions under...time the contributions are paid to or under the plan. Except for the circumstances mentioned in section 401 (a) (7) and 401 (d) (2) (A) of the Code, the...
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Self-employed Individuals' Retirement Act: Hearings, Eighty-seventh Congress ...

United States. Congress. Senate. Committee on Finance - 1961 - 210 páginas
...disabled (within the meaning of section 213(g) (3). "(3) If subsection (a) (10) applies, the employees' rights to or derived from the contributions under...time the contributions are paid to or under the plan. "(4) In the case of a profit-sharing plan, the plan provides a definite formula for determining the...
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