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, 1978

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U.S. Government Printing Office, 1978 - 1306 páginas

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Alternative methods of compliance Sec 111 Repeal and effective date
24
PART 2PARTICIPATION AND VESTING Sec 201 Coverage
25
Minimum participation standards
26
Minimum vesting standards
27
Benefit accrual requirements
31
Joint and survivor annuity requirement
35
Other provisions relating to form and payment of benefits
37
Temporary variances from certain vesting requirements Sec 208 Mergers and consolidations of plans or transfers of plan assets Sec 209 Recordkeepi...
38
Plans maintained by more than one employer predecessor plans and employer groups
39
Effective dates
40
PART 3FUNDING Sec 301 Coverage
41
Minimum funding standards
42
Variance from minimum funding standard
45
Extension of amortization periods Sec 305 Alternative minimum funding standard
46
Effective dates PART 4FIDUCIARY RESPONSIBILITY Sec 401 Coverage
47
Establishment of plan
48
Establishment of trust
49
Fiduciary duties
50
Liability for breach by cofiduciary
51
Prohibited transactions
52
10 percent limitation with respect to acquisition and holding of employer securities and employer real hoperty by certain plans
53
Exemptions from prohibited transactions
56
Liability for breach of fiduciary duty Sec 410 Exculpatory provisions insurance
59
Prohibition against certain persons holding certain positions
60
Bonding
61
Limitation on actions Sec 414 Effective date
62
PART 5ADMINISTRATION AND ENFORCEMENT Sec 501 Criminal penalties Sec 502 Civil enforcement
64
Claims procedure Sec 504 Investigative authority Sec 505 Regulations
66
Other agencies and departments Sec 507 Administration
67
Appropriations Sec 509 Separability provisions Sec 510 Interference with rights protected under Act Sec 511 Coercive interference Sec 512 Advisor...
68
Research studies and annual report
69
Effect on other laws
70
TITLE IIAMENDMENTS TO THE INTERNAL REVENUE CODE RELATING TO RETIREMENT PLANS Sec 1001 Amendment of Internal Reven...
71
Minimum vesting standards
74
Minimum funding standards
87
Collectively bargained plans
97
Definitions and special rules
98
Conforming and clerical amendments
102
Effective dates and transitional rules
105
PART 2CERTAIN OTHER PROVISIONS RELATING TO QUALIFIED RETIREMENT PLANS Sec 1021 Additional plan requirements
108
Miscellaneous provisions
111
Retroactive changes in plan Sec 1024 Effective dates PART 3REGISTRATION AND INFORMATION Sec 1031 Registration and information
116
Duties of Secretary of Health Education and Welfare Sec 1033 Reports by actuaries
120
Effective dates
121
PART 4DECLARATORY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS Sec 1041 Tax Court procedure
122
PART 5INTERNAL REVENUE SERVICE Sec 1051 Establishment of Office
124
Authorization of appropriations
125
Deduction for retirement savings
131
Protection for employees under Federal procurement construction and research contracts and grants
173
Subtitle CEnrollment of Actuaries Sec 3041 Establishment of Joint Board for the enrollment of actuaries Sec 3042 Enrollment by Joint Board
175
Amendment of Internal Revenue Code TITLE IVPLAN TERMINATION INSURANCE Subtitle APension Benefit Guaranty Corporation Sec 4001 D...
176
Investigatory authority cooperation with other agencies civil actions
179
Temporary authority for initial period
181
Establishment of pension benefit guaranty funds
182
Premium rates
183
Payment of premiums
186
Report by the corporation Sec 4009 Portability assistance Subtitle BCoverage Sec 4021 Plans covered
187
Benefits guaranteed
189
Contingent liability coverage
192
Prepared statements supplemental materials etc Continued Page
353
APPENDIX
534
American Academy of Actuaries statement of
687
American Bankers Association statement of
697
American Bar Association statement of
708
American Council of Life Insurance statement of
740
American Institute of Certified Public Accountants statement of
754
American Society of Pension Actuaries statement of
781
Associated General Contractors of America statement of
808
Church Alliance for Clarification of ERISA statement of
833
Council on Employee Benefits statement of
917
HubbardBert Inc letter of G Allan Balla to Chairman John H Dent dated
936
International Union United Automobile Aerospace Agricultural Implement
988
Investment Company Institute statement of
996
Knox John Speaker Pro Tempore California Legislature Assembly state
1024
National Association of Pension Consultants and Administrators Inc state
1072
FINDINGS AND DECLARATION OF POLICY
1074
RECOGNITION OF SMALL PLANS
1077
REPORTING AND DISCLOSURE
1078
JURISDICTION
1083
ADMINISTRATIVE PROCEDURES
1089
INCENTIVES FOR PLAN FORMATION AND IMPROVEMENT
1090
INDIVIDUAL RETIREMENT ACCOUNTS
1091
LIMITED EMPLOYEE RETIREMENT ACCOUNTS
1092
NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS
1093
FIDUCIARY RESPONSIBILITY AND PROHIBITED TRANSACTIONS
1094
INTEGRATION OF PRIVATE PLANS WITH SOCIAL SECURITY
1095
TECHNICAL AMENDMENTS
1096
National Employee Benefits Institute statement of
1097
National Food Processors Association statement of
1105
Securities Industry Association statement of
1190
Senator Daniel K Inouye statement of
1265
Society of Professional Benefit Administrators
1272
Tolley International Corp
1280
Senate Joint Resolution 43 of the California General Assembly
1303
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Otras ediciones - Ver todas

Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor ...
United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards
Vista completa - 1978
Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor ...
United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards
Vista completa - 1978
Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor ...
United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards
Vista completa - 1978

Términos y frases comunes

88 STAT accrued benefit actuarial agency amount annuity apply association of churches church plan Committee compensation conference substitute Congress convention or association corporation court coverage December 31 deduction defined benefit plan defined contribution plan described in section determined election employee benefit plans employee welfare benefit employee's employer contributions employer securities enactment enrolled actuary ERISA ERLENBORN established exemption Federal fiduciary filed House bill individual retirement account Internal Revenue Code Internal Revenue Service investment legislation liability limitation ment multiemployer plan paragraph payment PBGC Pension Benefit pension plans percent period person plan administrator plan assets plan described plan participants plan termination preempted preemption premiums prohibited transaction proposed purposes qualified plan relating requirements respect retirement plans rules Secretary of Labor section 401 section 514 Security Act self-employed Social Security statement subparagraph subsection taxable term thereof tion Treasury trust vesting welfare benefit plans

Información bibliográfica

TítuloOversight 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, 1978
AutorUnited States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards
EditorU.S. Government Printing Office, 1978
Procedencia del originalUniversidad de California
Digitalizado14 Nov. 2017
Largo1306 páginas
  
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