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 9
... paragraph , a right to an accrued benefit derived from employer contributions shall not be treated as forfeitable merely because the plan contains a provision described in section 203 ( a ) ( 3 ) . ( 20 ) The term " security " has the ...
... paragraph , a right to an accrued benefit derived from employer contributions shall not be treated as forfeitable merely because the plan contains a provision described in section 203 ( a ) ( 3 ) . ( 20 ) The term " security " has the ...
Page 10
... paragraph . ( 29 ) The term " accrued liability " means the excess of the present value , as of a particular valuation date of a pension plan , of the pro- jected future benefit costs and administrative expenses for all plan ...
... paragraph . ( 29 ) The term " accrued liability " means the excess of the present value , as of a particular valuation date of a pension plan , of the pro- jected future benefit costs and administrative expenses for all plan ...
Page 15
... paragraph shall not apply . In a case where by reason of section 104 ( a ) ( 2 ) a plan is required only to file a simplified annual report , the Secretary may waive the require- ments of this paragraph . ( B ) In offering his opinion ...
... paragraph shall not apply . In a case where by reason of section 104 ( a ) ( 2 ) a plan is required only to file a simplified annual report , the Secretary may waive the require- ments of this paragraph . ( B ) In offering his opinion ...
Page 16
... paragraph shall not apply , and , in a case where by reason of section 104 ( a ) ( 2 ) , a plan is required only to file a simplified report , the Secretary may waive the requirement of this paragraph . ( B ) The enrolled actuary shall ...
... paragraph shall not apply , and , in a case where by reason of section 104 ( a ) ( 2 ) , a plan is required only to file a simplified report , the Secretary may waive the requirement of this paragraph . ( B ) The enrolled actuary shall ...
Page 27
... paragraph by reason of any prior break in service . MINIMUM VESTING STANDARDS SEC . 203. ( a ) Each pension plan ... paragraph if an employee's rights in his accrued benefit derived from his own contributions are nonforfeitable . ( 2 ) A ...
... paragraph by reason of any prior break in service . MINIMUM VESTING STANDARDS SEC . 203. ( a ) Each pension plan ... paragraph if an employee's rights in his accrued benefit derived from his own contributions are nonforfeitable . ( 2 ) A ...
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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).