Internal Revenue Cumulative Bulletin, Issue 3

accrued benefit derived amortized amount annual annuity apply break in service collective bargaining committee bill compensation contract corporation date of enactment December 31 deduction defined benefit plan defined contribution plan delegate derived from employer described in section determined effective date election employee benefit plan employee's employer contributions established exempt fiduciary funding standard account individual retirement account inserting in lieu interest Internal Revenue Code Internal Revenue Service investment lieu thereof limitation lump-sum distributions maintained ment minimum funding requirements minimum funding standard multiemployer plan nonforfeitable normal retirement age ordinary income paragraph past service liabilities payment pension benefits pension plan percent period person plan administrator plan amendment plan participants plan termination plan years beginning present law prohibited transaction purposes qualified plans regulations prescribed relating respect retirement benefits retirement plans rules Secretary of Labor section 401 self-employed social security subparagraph subsection taxable term tion Treasury treated trust unfunded