| United States. Supreme Court - Courts - 1988 - 970 pages
...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...of an enterprise of a like character and with like aims; "(C) by diversifying the investments of the plan so as to minimize the risk of large losses,... | |
| Administrative law - 1995 - 1064 pages
...Department that acceptance of an in-kind contribution is a fiduciary act subject to section 404 of ERISA. In this regard, sections 406(a)(l)(A) and (B) of ERISA...of an enterprise of a like character and with like aims. In addition, section 406(a)(l)(C) requires generally that fiduciaries diversify plan assets so... | |
| Administrative law - 2000 - 966 pages
...contribution is a fiduciary act subject to section 404 of F.H1SA. In this regard, sections 406(aXD(A) and (B) of ERISA require that fiduciaries discharge...of an enterprise of a like character and with like aims. In addition, section 406(a)(l)(C) requires generally that fiduciaries diversify plan assets so... | |
| Administrative law - 1997 - 638 pages
...care, skill, prudence, and diligence under the circumstances then prevailing which persons of prudence, acting in a like capacity and familiar with such matters,...enterprise of a like character and with like alms; except that: (I) Securities or other obligations of the Grantor, or any other owner or operator of... | |
| Administrative law - 1996 - 1202 pages
...care, skill, prudence, and diligence under the circumstance then prevailing which persons of prudence, acting in a like capacity and familiar with such matters,...enterprise of a like character and with like alms; except that: (1) Securities or other obligations of the Grantor, or any other owner or operator of... | |
| Administrative law - 1999 - 660 pages
...care, skill, prudence, and diligence under the circumstance then prevailing which persons of prudence, acting in a like capacity and familiar with such matters,...of an enterprise of a like character and with like aims; except that: (i) Securities or other obligations of the Grantor, or any other owner or operator... | |
| Administrative law - 1998 - 908 pages
...the care, skill, prudence, and diligence under the circumstances then prevail-ing that a prudent man acting in a like capacity and familiar with such matters...of an enterprise of a like character and with like aims. (b) Investment duties. (1) With regard to an Investment or investment course of action taken... | |
| Administrative law - 1990 - 1080 pages
...care, skill, prudence, and diligence under the circumstances then prevailing which persons of prudence, acting in a like capacity and familiar with such matters,...of an enterprise of a like character and with like aims; except that: (i) Securities or other obligations of the Grantor, or any other owner or operator... | |
| United States. Internal Revenue Service - Internal revenue - 1974 - 584 pages
...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...of an enterprise of a like character and with like aims." A fiduciary would also have to diversify the investments, except in the case of profit-sharing,... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1974 - 454 pages
...respect to the fund — (A) with the care under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters...of an enterprise of a like character and with like aims; and (B) subject to the standards in subsection (a) and in accordance with the documents and instruments... | |
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