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 Hearing Held in Washington, D.C. May 17 and June 1, 1978U.S. Government Printing Office, 1978 - 1306 páginas |
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Página 25
... annuity described in section 408 of the Internal Revenue Code of 1954 , or a retirement bond described in section 409 of such Code ; or ( 7 ) an excess benefit plan . September 2 , 1974 - 25 - Pub . Law 25 PART 2-PARTICIPATION AND ...
... annuity described in section 408 of the Internal Revenue Code of 1954 , or a retirement bond described in section 409 of such Code ; or ( 7 ) an excess benefit plan . September 2 , 1974 - 25 - Pub . Law 25 PART 2-PARTICIPATION AND ...
Página 28
... annuity which is payable as provided in section 205 ) . ( B ) A right to an accrued benefit derived from employer con- tributions shall not be treated as forfeitable solely because the plan provides that the payment of benefits is ...
... annuity which is payable as provided in section 205 ) . ( B ) A right to an accrued benefit derived from employer con- tributions shall not be treated as forfeitable solely because the plan provides that the payment of benefits is ...
Página 34
... annuity ( without ancillary benefits ) commencing at normal retirement age and shall be 10 percent for a normal retirement age of 65 years . For other normal retirement ages the conversion factor shall be determined in accordance with ...
... annuity ( without ancillary benefits ) commencing at normal retirement age and shall be 10 percent for a normal retirement age of 65 years . For other normal retirement ages the conversion factor shall be determined in accordance with ...
Página 35
... ANNUITY REQUIREMENT SEC . 205. ( a ) If a pension plan provides for the payment of benefits in the form of an annuity , such plan shall provide for the payment of annuity benefits in a form having the effect of a qualified joint and ...
... ANNUITY REQUIREMENT SEC . 205. ( a ) If a pension plan provides for the payment of benefits in the form of an annuity , such plan shall provide for the payment of annuity benefits in a form having the effect of a qualified joint and ...
Página 36
... annuity are not less than the payments which would have been made under the joint annuity to which the participant would have been entitled if he had made an election under this subsection immediately prior to his retirement and if his ...
... annuity are not less than the payments which would have been made under the joint annuity to which the participant would have been entitled if he had made an election under this subsection immediately prior to his retirement and if his ...
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Términos y frases comunes
88 STAT accrued benefit derived actuarial amortized amount annuity apply break in service Committee compensation conference substitute contract corporation court coverage December 31 deduction defined benefit plan defined contribution plan delegate derived from employer described in section determined distribution effective date election employee benefit plan employee's employer contributions employer securities enrolled actuary ERISA ERLENBORN excess exemption Federal fiduciary filed funding standard account individual retirement account inserting in lieu Internal Revenue Code Internal Revenue Service investment liability lieu thereof meaning of section ment minimum funding standard multiemployer plan nonforfeitable normal retirement age paragraph participants and beneficiaries payment PBGC pension plan percent period plan administrator plan assets plan described plan participants preemption prohibited transaction purposes regulations prescribed relating respect rules satisfies the requirements Secretary of Labor section 401 September Social Security statement subparagraph taxable term tion Treasury treated trust vesting welfare benefit plan
Pasajes populares
Página 183 - ... 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 purchases of such notes and obligations.
Página 6 - labor organization" means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work.
Página 66 - 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...
Página 70 - 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).
Página 175 - The 120 day period referred to in paragraph (1) shall be computed by excluding — (A) the days on which either House is not in session because of an adjournment of more than 3 days to a day certain or an adjournment of the Congress sine die, and (B) any Saturday and Sunday, not excluded under subparagraph (A), when either House is not in session.
Página 147 - ... 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.
Página 174 - 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...
Página 68 - 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.
Página 259 - ... 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...
Página 208 - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...