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" The deficit reduction contribution is the sum of (1) the unfunded old liability amount, and (2) the unfunded new liability amount. Calculation of these amounts is based on the plan's current liability. . Current liability The term "current liability"... "
Issues and Proposals Relating to the Financial Condition of the Pension ... - 11. lappuse
1993 - 25 lapas
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Description of the Technical Corrections Act of 1988 (H.R. 4333 and S. 2238)

1988 - 492 lapas
...plus (2) the unpredictable contingent event amount. The deficit reduction contribution is equal to the sum of (1) the unfunded old liability amount, and (2) the unfunded new liability amount. Unfunded old liability generally includes unfunded liabilities as of the beginning of the first plan...
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Present-law Tax Rules Relating to Qualified Pension Plans: Scheduled for a ...

1990 - 76 lapas
...years and gains and losses resulting from changes in actuarial assumptions over 10 years, and (iii) the deficit reduction contribution. In addition, a...to employees and their beneficiaries under the plan (sec. 401(aX2)) determined as if the plan terminated. However, the value of any "unpredictable contingent...
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Pension Plan Complexity: Hearing Before the Subcommittee on Private ..., 1. daļa

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service - 1990 - 336 lapas
...special funding rule applies with respect to benefits that are contingent on unpredictable events. In 46 no event is the amount of the contribution to exceed...to employees and their beneficiaries under the plan (sec. 401(aX2)) determined as if the plan terminated. However, the value of any "unpredictable contingent...
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Pension Plan Complexity: Hearing Before the Subcommittee on Private ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service - 1990 - 596 lapas
...special funding rule applies with respect to benefits that are contingent on unpredictable events. In 46 no event is the amount of the contribution to exceed...amounts is based on the plan's current liability. M' « Current liability The term "current liability" generally means all liabilities to employees and...
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Uruguay Round Agreements Act: Joint Report of the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1994 - 588 lapas
...component to the calculation of the deficit reduction contribution under present law. Under the bill, the deficit reduction contribution is the sum of (1) the unfunded old liability amount, (2) the unfunded new liability amount, (3) the expected increase in current liability due to benefits...
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Description of Revenue Provisions Contained in the President's Fiscal Year ...

2005 - 364 lapas
...percent. The amount of the additional contribution is applied as a charge to the funding standard account. The deficit reduction contribution is the sum of (1) the "unfunded old liability amount," (2) the "unfunded new liability amount," and (3) the expected increase in current liability due to...
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Description of Revenue Provisions Contained in the President's Fiscal Year ...

2004 - 436 lapas
...contribution cannot exceed the amount needed to increase the plan's funded current liability percentage to 100 percent. The deficit reduction contribution...the sum of (1) the "unfunded old liability amount," (2) the "unfunded new liability amount," and (3) the expected increase in current liability due to...
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