Private Pension Plan Reform, Hearings Before the Subcommittee on Private Pension Plans ..., 93-1, May 21, 22, 23, 31; and June 4, and 12, 1973 |
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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 Congress 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 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 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 399 - 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 272 - ... 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 91 - ... 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 587 - ... (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 394 - Department of the Wharton School of Finance and Commerce of the University of Pennsylvania.
Página 570 - 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 420 - 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 96 - 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 527 - 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 348 - 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...