Internal Revenue Cumulative Bulletin

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Department of the Treasury, Internal Revenue Service, 1974
 

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Alternative methods of compliance
20
Part 2PARTICIPATION AND VESTING Sec 201 Coverage
21
Minimum participation standards
22
Minimum vesting standards
23
Benefit accrual requirements
27
Joint and survivor annuity requirement
31
Other provisions relating to form and payment of benefits
33
Temporary variances from certain vesting requirements
34
Plans maintained by more than one employer predecessor plans and employer groups
35
Effective dates
36
Part 3FUNDING Sec 301 Coverage
37
Minimum funding standards
38
Variance from minimum funding standard
41
Extension of amortization periods
42
Effective dates
43
Establishment of plan
44
Establishment of trust
45
Fiduciary duties
46
Liability for breach by cofiduciary
47
Prohibited transactions
48
10percent limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
49
Exemptions from prohibited transactions
52
Liability for breach of fiduciary duty
55
Prohibition against certain persons holding certain positions
56
Bonding
57
Limitation on actions
58
Part 5ADMINISTRATION AND ENFORCEMENT Sec 501 Criminal penalties
60
Claims procedure
62
Regulations
63
Appropriations
64
Research studies and annual report
65
Effect on other laws
66
of Internal Revenue
67
Minimum vesting standards
70
Minimum funding standards
83
Collectively bargained plans
93
Definitions and special rules
94
Conforming and clerical amendments
98
Effective dates and transitional rules
101
Part 2CERTAIN OTHER PROVISIONS RELATING TO QUALIFIED RETIREMENT Plans Sec 1021 Additional plan requirements
104
Miscellaneous provisions
107
Retroactive changes in plan
112
Duties of Secretary of Health Education and Welfare
116
Effective dates
117
Tax Court procedure
118
Establishment of pension benefit guaranty funds
178
Premium rates
179
Payment of premiums
182
Report by the corporation
183
Benefits guaranteed
185
Contingent liability coverage
188
Termination by plan administrator
189
Termination by corporation
190
vii
192
Reportable events
193
Allocation of assets
194
Recapture of certain payments
196
Reports to trustee
197
Subtitle DLiability Sec 4061 Amounts payable by the corporation
198
Liability of substantial employer for withdrawal
199
Liability of employers on termination of plan maintained by more than one employer
200
Annual report of plan administrator
201
Subtitle EAmendments to Internal Revenue Code of 1954 Effective Dates Sec 4081 Amendments to Internal Revenue Code of 1954
202
Effective date special rules
203
House Report No 93298
207
General Statement
208
Costs of Carrying out the Bill and Vote of the Committee in Reporting the Bill
209
Synopsis
210
Committee Studies and Activities
217
House Report No 93779
244
General explanation
285
enacted by Congress to determine the reason to raise a meritorious issue It is also important
345
employees
360
Revenue effect
367
G Lump sum distributions
387
Revenue effect
399
xiii
409
Conference Report No 931280
415
xii
421
Vesting and Related Rules
428
Fiduciary Responsibility
455
Labor and Tax Administration and Enforcement
487
Contributions on Behalf of SelfEmployed Individuals and ShareholderEmployees
494
viii
496
Overall Limitations on Contributions and Benefits
504
Application of limitation to section 403b annuities for teachers or employees
507
Salary Reduction and Cash or Deferred ProfitSharing Plans
516
Plan Termination Insurance
524
xiv
544

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Página 64 - If any provision of this Act, or the application of such provision to any person or circumstances, shall be held invalid, the remainder of this Act, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. "SEC. 17. This Act may be cited as the 'National Labor Relations Act'.
Página 181 - House) at any time, in the same manner and to the same extent as in the case of any other rule of such House. Sec. 202. As used in this title, the term "resolution...
Página 108 - ... a power to control the investment of the trust funds either by directing investments or reinvestments, or by vetoing proposed investments or reinvestments...
Página 2 - labor organization" means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work.
Página 415 - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
Página 143 - ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
Página 62 - The Commission may, in its discretion, make such investigations as it deems necessary to determine whether any person has violated or is about to violate...
Página 182 - All appeals from the decisions of the Chair relating to the application of the rules of the Senate or the House of Representatives, as the case may be, to the procedure relating to a resolution with respect to a statement shall be decided without debate.
Página 415 - Senate to the bill (HR 2) to provide for pension reform, having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses as follows: That the House recede from its disagreement to the...
Página 377 - ... if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries...

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