 | United States. Congress. Joint Committee on Taxation - 1987 - 68 lapas
...benefit pension plan is required to meet minimum funding requirements. Minimum funding requirements Under the Code and ERISA, certain defined benefit...As an administrative aid in the application of the minimum funding requirements, each defined benefit pension plan is required to maintain a special account... | |
 | United States. Congress. House. Committee on Ways and Means - 1987 - 76 lapas
...SINGLE-EMPLOYER DEFINED BENEFIT PENSION PLAN REFORM a. Minimum funding standards Present Law Under present law, certain defined benefit pension plans are required...meet a minimum funding standard for each plan year. The minimum funding standard requires that an employer contribute an annual amount sufficient to fund... | |
 | 1990 - 76 lapas
...Minimum funding requirements In general Under the Code, certain pension plans, including money purchase pension plans, are required to meet a minimum funding standard for each plan year (sec. 412). The present-law funding rules do not apply to (1) profit-sharing or stock bonus plans,... | |
 | United States. Congress. Senate. Committee on Finance - 1990 - 96 lapas
...and rules regarding the rate that benefits accrue (ie, are earned) and become vested. In addition, under the Code and ERISA, certain defined benefit pension plans are required to meet minimum funding standards. These standards are designed to ensure the benefit security of participants... | |
 | 1990 - 60 lapas
...disposed of. D. Funding Rules Under the Code, certain defined benefit pension plans and money purchase pension plans are required to meet a minimum funding standard for each plan year (sec. 412). The minimum funding standards are designed to ensure that pension plans have sufficient... | |
 | United States. Congress. House. Committee on Ways and Means - 1992 - 1924 lapas
...contribution plan and a defined benefit plan of the same employer (sec. 415(e)). Funding rules. — Pension plans are required to meet a minimum funding standard for each plan year (sec. 412). In the case of a defined benefit pension plan, the minimum funding rules generally require... | |
 | 1992 - 1924 lapas
...contribution plan and a defined benefit plan of the same employer (sec. 415(e)). Funding rules. — Pension plans are required to meet a minimum funding standard for each plan year (sec. 412). In the case of a defined benefit pension plan, the minimum funding rules generally require... | |
 | United States. Congress. House. Committee on Ways and Means - 1994 - 1336 lapas
...retirement age and increased if benefits begin after the Social Security retirement age. Funding rules. — Pension plans are required to meet a minimum funding standard for each plan year (sec. 412). In the case of a defined benefit pension plan, an employer must contribute an annual amount... | |
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In general Under the Code and ERISA, certain defined benefit pension plans are required to meet a minimum funding standard for each plan year. As an administrative aid in the application of the funding standard, each defined benefit pension plan is required... 