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 11
... treated as a " church plan " if it is established and maintained by a church or convention or association of ... treated as an indi- vidual account plan , and ( B ) for the purposes of paragraph ( 23 ) of this section and section 204 ...
... treated as a " church plan " if it is established and maintained by a church or convention or association of ... treated as an indi- vidual account plan , and ( B ) for the purposes of paragraph ( 23 ) of this section and section 204 ...
Page 26
... treated as 1,000 hours of service . The Secretary may prescribe regulations to carry out the purposes of this subparagraph . ( 4 ) A plan shall be treated as not meeting the requirements of paragraph ( 1 ) unless it provides that any ...
... treated as 1,000 hours of service . The Secretary may prescribe regulations to carry out the purposes of this subparagraph . ( 4 ) A plan shall be treated as not meeting the requirements of paragraph ( 1 ) unless it provides that any ...
Page 28
... treated as satisfying the requirements of this subparagraph unless any participant who has completed at least 10 years of service has a nonforfeitable right to not less than 50 percent of his accrued benefit derived from employer ...
... treated as satisfying the requirements of this subparagraph unless any participant who has completed at least 10 years of service has a nonforfeitable right to not less than 50 percent of his accrued benefit derived from employer ...
Page 29
... treated as for feitable solely because the plan provides that an amount of such accrued benefit may be forfeited on account of the withdrawal by the participant of an amount attributable to the benefit derived from mandatory ...
... treated as for feitable solely because the plan provides that an amount of such accrued benefit may be forfeited on account of the withdrawal by the participant of an amount attributable to the benefit derived from mandatory ...
Page 30
... treated as 1,000 hours of service . The Secretary may prescribe regulations to carry out the purposes of this subparagraph . ( 3 ) ( A ) For purposes of this paragraph , the term " 1 - year break in service " means a calendar year ...
... treated as 1,000 hours of service . The Secretary may prescribe regulations to carry out the purposes of this subparagraph . ( 3 ) ( A ) For purposes of this paragraph , the term " 1 - year break in service " means a calendar year ...
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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).