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 7
... individual employed by an employer . ( 7 ) The term " participant " means any employee or former employee of an employer , or any member or former member of an employee organization , who is or may become eligible to receive a benefit ...
... individual employed by an employer . ( 7 ) The term " participant " means any employee or former employee of an employer , or any member or former member of an employee organization , who is or may become eligible to receive a benefit ...
Página 10
... individual account plan , the balance of the individual's account . ( 24 ) The term " normal retirement age " means the earlier of- ( A ) the time a plan participant attains normal retirement age under the plan , or ( B ) the later of ...
... individual account plan , the balance of the individual's account . ( 24 ) The term " normal retirement age " means the earlier of- ( A ) the time a plan participant attains normal retirement age under the plan , or ( B ) the later of ...
Página 11
... individual account plan ; except that a pension plan which is not an individual account plan and which provides a benefit derived from employer contributions which is based partly on the balance of the separate account of a participant ...
... individual account plan ; except that a pension plan which is not an individual account plan and which provides a benefit derived from employer contributions which is based partly on the balance of the separate account of a participant ...
Página 41
... individual retirement account or annuity as described in section 408 ( a ) of the Internal Revenue Code of 1954 , or a retirement bond described in section 409 of such Code ; ( 8 ) an individual account plan ( other than a money ...
... individual retirement account or annuity as described in section 408 ( a ) of the Internal Revenue Code of 1954 , or a retirement bond described in section 409 of such Code ; ( 8 ) an individual account plan ( other than a money ...
Página 54
... individual account plan " means an individual account plan which is ( i ) a profit - sharing , stock bonus , thrift , or savings plan ; ( ii ) an employee stock ownership plan ; or ( iii ) a money purchase plan which was in existence on ...
... individual account plan " means an individual account plan which is ( i ) a profit - sharing , stock bonus , thrift , or savings plan ; ( ii ) an employee stock ownership plan ; or ( iii ) a money purchase plan which was in existence on ...
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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).