Retirement Income Incentives and Administrative Simplification Act of 1981: hearings before the Subcommittee on Labor of the Committee on Labor and Human Resources, United States Senate, Ninety-seventh Congress, first session, on S. 1541 ... November 4, 9, and 12, 1981, and January 26, 1982
U.S. Government Printing Office, 1982 - 1057 lappuses
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actuarial additional adequate administrative allow amendments amount annual report apply assets Association bank believe benefit plans bill Chairman changes collective Committee companies concerned Congress consideration continue contributions corporate costs covered defined Department effect eliminate employee benefit employees enactment ERISA establish exemption existing Federal fiduciary funds going Government housing important increase individual industry interest Internal Revenue Code investment involved issue Labor legislation liability limited major managers ment million mortgage multiemployer plans participants parties PBGC pension funds pension plans percent period permit persons pool present private pension problems prohibited transaction proposed protection question reasonable regulations represent requirements responsibility result retirement Retirement Income rules savings Senator NICKLES Simplification single small business sponsor standards statement Subcommittee summary termination tion Title transactions trust vested workers
664. lappuse - Hearings Before the Subcommittee on Labor of the Senate Committee on Labor and Public Welfare on S.
880. lappuse - ... (C) furnishing of goods, services, or facilities between a plan and a disqualified person; (D) transfer to, or use by or for the benefit of, a...
363. lappuse - In the notes to financial statements, disclosures concerning the following items shall be considered by the accountant: a description of the plan including any significant changes in the plan made during the period and the impact of such changes on benefits; the funding policy (including policy with respect to prior service cost), and any changes in such...
363. lappuse - An annual report under this section shall include a financial statement containing the following information : (1) With respect to an employee welfare benefit plan: a statement of assets and liabilities; a statement of 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 considered by the accountant : a...
363. lappuse - ... a description of material lease commitments, other commitments, and contingent liabilities; a description of agreements and transactions with persons known to be parties in interest; a general description of priorities upon termination of the plan; information concerning...
362. lappuse - The opinion of the accountant under this section Is limited to the status and operations in respect to the assets of the fund and excludes actuarial matters certified to by the enrolled actuary. "Actuarial matters...
72. lappuse - I appear here today in my capacity as Chairman of the National Coordinating Committee for Multiemployer Plans. The Coordinating Committee...
244. lappuse - ... been (or there is reason to believe there will be) an accrual of benefits or forfeitures tending to discriminate in favor of employees who are officers, shareholders or who are highly compensated. In the past, however, the law in this area has been administered on a caseby-case basis, without uniform results in fact situations of a similar nature.