Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor Standards of the Committee on Education and Labor, House of Representatives, Ninety-fifth Congress, Second Session, on Public Law 93-406, the Employee Retirement Income Security Act of 1974 ... May 17 and June 1, 1978 |
From inside the book
Results 1-5 of 100
Page 25
... effect on January 1 , 1975 . ( 2 ) In the case of a plan which has a plan year which begins before January 1 , 1975 , and ends after December 31 , 1974 , the Secretary may postpone by regulation the effective date of the repeal of any ...
... effect on January 1 , 1975 . ( 2 ) In the case of a plan which has a plan year which begins before January 1 , 1975 , and ends after December 31 , 1974 , the Secretary may postpone by regulation the effective date of the repeal of any ...
Page 29
... effect on the applicable date . ( 2 ) ( A ) For purposes of this section , except as provided in subpara- graph ( C ) , the term " year of service " means a calendar year , plan year , or other 12 - consecutive month period designated ...
... effect on the applicable date . ( 2 ) ( A ) For purposes of this section , except as provided in subpara- graph ( C ) , the term " year of service " means a calendar year , plan year , or other 12 - consecutive month period designated ...
Page 31
... effect for the cur- rent year shall be treated as in effect for all other plan years ; ( ii ) any change in an accrual rate which does not apply to any individual who is or could be a participant in the current year shall be disregarded ...
... effect for the cur- rent year shall be treated as in effect for all other plan years ; ( ii ) any change in an accrual rate which does not apply to any individual who is or could be a participant in the current year shall be disregarded ...
Page 32
... effect on the date of his separation if he continued to earn annually until normal retirement age the same rate of compensation upon which his normal retirement benefit would be computed under the plan , determined as if he had attained ...
... effect on the date of his separation if he continued to earn annually until normal retirement age the same rate of compensation upon which his normal retirement benefit would be computed under the plan , determined as if he had attained ...
Page 35
... effect of a qualified joint and survivor annuity . ( b ) In the case of a plan which provides for the payment of benefits before the normal retirement age as defined in section 3 ( 24 ) , the plan is not required to provide for the ...
... effect of a qualified joint and survivor annuity . ( b ) In the case of a plan which provides for the payment of benefits before the normal retirement age as defined in section 3 ( 24 ) , the plan is not required to provide for the ...
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Other editions - View all
Common terms and phrases
88 STAT accrued benefit derived actuarial amortized amount annuity apply break in service compensation conference substitute contract corporation December 31 defined benefit plan defined contribution plan defined in section delegate derived from employer described in section determined distribution effective date election employee benefit plan employer contributions employer securities enrolled actuary ERISA ERLENBORN excess exemption filed funding standard account individual retirement account inserting in lieu Internal Revenue Code Internal Revenue Service investment liability lieu thereof ment minimum funding standard multiemployer plan nonforfeitable normal retirement age paragraph participants and beneficiaries party in interest payment PBGC Pension Benefit pension plan percent period person plan administrator plan amendment plan described plan participants plan years beginning prohibited transaction purposes regulations prescribed relating respect retirement benefit rules satisfies the requirements Secretary of Labor section 401 September Social Security subparagraph subsection taxable term tion Treasury treated trust vesting
Popular passages
Page 182 - Treasury shall purchase any notes or other obligations issued hereunder and, for that purpose, he is authorized to use as a public debt transaction the proceeds from the sale of any securities issued under the Second Liberty Bond Act, as amended, and the purposes for which securities may be issued under that Act, as amended, are extended to include any purchase of such notes and obligations.
Page 65 - 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...
Page 178 - All other members shall be entitled to receive an amount not to exceed the daily equivalent of the annual rate of basic pay in effect for grade GS-18 of the General Schedule for each day during which they are engaged in the actual performance of duties vested in the board.
Page 173 - 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...
Page 67 - 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.
Page 260 - ... with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
Page 674 - ... results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan or the method of distributing benefits from the plan.
Page 209 - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
Page 146 - ... 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.
Page 69 - Except as provided in subsection (b) of this section, the provisions of this title and title IV shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan described in section 4(a) and not exempt under section 4(b).