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, 1978U.S. Government Printing Office, 1978 - 1306 páginas |
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Página 16
... changes in fund balance ; and a statement of changes in financial position . In the notes to financial statements , disclosures concerning the following items shall be con- sidered by the accountant : a description of the plan including ...
... changes in fund balance ; and a statement of changes in financial position . In the notes to financial statements , disclosures concerning the following items shall be con- sidered by the accountant : a description of the plan including ...
Página 20
... changes referred to in section 102 ( a ) ( 2 ) within 60 days after such modification or change is adopted or occurs , as the case may be . The Secretary shall make copies of such plan descriptions , summary plan descriptions , and ...
... changes referred to in section 102 ( a ) ( 2 ) within 60 days after such modification or change is adopted or occurs , as the case may be . The Secretary shall make copies of such plan descriptions , summary plan descriptions , and ...
Página 21
... changes referred to in section 102 ( a ) ( 1 ) — ( A ) within 90 days after he becomes a participant , or ( in the ... change described in section 102 ( a ) ( 1 ) , a summary description of such modification or change shall be September ...
... changes referred to in section 102 ( a ) ( 1 ) — ( A ) within 90 days after he becomes a participant , or ( in the ... change described in section 102 ( a ) ( 1 ) , a summary description of such modification or change shall be September ...
Página 43
... changes in actuarial assumptions used under the plan , over a period of 30 plan years , ( C ) the amount necessary to amortize each waived funding deficiency ( within the meaning of section 303 ( c ) ) for each prior plan year in equal ...
... changes in actuarial assumptions used under the plan , over a period of 30 plan years , ( C ) the amount necessary to amortize each waived funding deficiency ( within the meaning of section 303 ( c ) ) for each prior plan year in equal ...
Página 44
... change in the definition of the term " wages " under sec- tion 3121 of the Internal Revenue Code of 1954 , or a change in 26 USC 3121 . the amount of such wages taken into account under regulations prescribed for purposes of section 401 ...
... change in the definition of the term " wages " under sec- tion 3121 of the Internal Revenue Code of 1954 , or a change in 26 USC 3121 . the amount of such wages taken into account under regulations prescribed for purposes of section 401 ...
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Términos y frases comunes
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
Pasajes populares
Página 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.
Página 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...
Página 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.
Página 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...
Página 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.
Página 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...
Página 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.
Página 209 - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
Página 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.
Página 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).