Reorganization Plan No. 4 of 1978: Hearing Before the Committee on Governmental Affairs, United States Senate, Ninty-fifth Congress, Second Session ... September 7, 1978 |
From inside the book
Results 1-5 of 12
Page 7
... violations of which result in sanctions against the self - dealers rather than against the trusts or plans . Under ERISA and prior law , trusts under qualified pension , etc. , plans are subject to the tax imposed on unrelated business ...
... violations of which result in sanctions against the self - dealers rather than against the trusts or plans . Under ERISA and prior law , trusts under qualified pension , etc. , plans are subject to the tax imposed on unrelated business ...
Page 8
... violations , the pre - ERISA prohibited transaction rules of the Code were deleted for plans subject to the new rules . Also , the " ex- clusive benefit rule " for plan qualification was modified for these plans . In addi- tion , new ...
... violations , the pre - ERISA prohibited transaction rules of the Code were deleted for plans subject to the new rules . Also , the " ex- clusive benefit rule " for plan qualification was modified for these plans . In addi- tion , new ...
Page 14
... violation has occurred and whether or not it can be shown that the particular violation harms the plan . Under the nontax provisions of ERISA , a fiduciary who knowingly engages in prohibited self - dealing or otherwise breaches any of ...
... violation has occurred and whether or not it can be shown that the particular violation harms the plan . Under the nontax provisions of ERISA , a fiduciary who knowingly engages in prohibited self - dealing or otherwise breaches any of ...
Page 16
... violations of the reporting and disclosure requirements . ERISA also authorizes suits by participants or beneficiaries to enforce their rights under the plan or under the statute , or to enjoin violations of the plan or the statute ...
... violations of the reporting and disclosure requirements . ERISA also authorizes suits by participants or beneficiaries to enforce their rights under the plan or under the statute , or to enjoin violations of the plan or the statute ...
Page 29
... violations . This reorganization will make an immediate improvement in ERISA's ad- ministration . It will eliminate almost all of the dual and overlapping authority in the two Departments and dramatically cut the time required to ...
... violations . This reorganization will make an immediate improvement in ERISA's ad- ministration . It will eliminate almost all of the dual and overlapping authority in the two Departments and dramatically cut the time required to ...
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Common terms and phrases
action administration of ERISA AFL-CIO age and service agencies amended apply assets authority to prescribe Benefit Guaranty Corporation bill BLAYDON Chairman RIBICOFF Code collectively bargained plans Committee compliance Congress coordinated Department of Labor dual jurisdiction eliminate employee benefit plans enforcement ERISA sec ESOP excise tax Federal fiduciary filing funding standards Halperin Income Security Act individual retirement account Internal Revenue Code Internal Revenue Service issue Labor and Treasury Labor Department LANOFF ment million hours minimum standards nontax provisions participants and beneficiaries partment PBGC Pension Benefit Guaranty pension plans plan or trust plan participants pre-ERISA prescribe regulations problems processing prohibited self-dealing prohibited transactions provisions of ERISA qualified pension qualified plan reduce Reorganization Plan reorganization proposal reporting requirements Retirement Income Security Secretary of Labor Section self-dealing standards Senator Bentsen Senator JAVITS standards of ERISA sum distribution summary plan description tax penalties tax-qualified tion transferred Treasury Department U.S. SENATOR vesting standards violations WELLFORD