 | United States. Congress. Joint Committee on Taxation - 1992 - 28 lapas
...$17.9 is not a worst-case scenario. III. MINIMUM FUNDING STANDARD AND DEDUCTIONS Present Law In general The minimum funding requirements are designed to provide...least a certain level of benefit security by requiring an employer to make certain minimum contributions to a defined benefit plan. The requirements recognize... | |
 | United States. Congress. House. Committee on Ways and Means - 1994 - 62 lapas
...Present Lous In general ERISA and the Code impose both minimum and maximum defined benefit pension plan funding requirements. The minimum funding requirements...employer to make certain minimum contributions to the plan. The requirements recognize that, in an on-going plan, pension liabilities are generally a... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 lapas
...ERISA) Present Law In General ERISA and the Code impose both minimum and maximum defined benefit pension plan funding requirements. The minimum funding requirements...employer to make certain minimum contributions to the plan. The requirements recognize that, in an on-going plan, pension liabilities are generally a... | |
 | 1994 - 60 lapas
...ERISA) Present Law In general ERISA and the Code impose both minimum and maximum defined benefit pension plan funding requirements. The minimum funding requirements...employer to make certain minimum contributions to the plan. The requirements recognize that, in an on-going plan, pension liabilities are generally a... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 452 lapas
...law imposes minimum funding requirements on employers sponsoring a defined benefit pension plan which are designed to provide at least a certain level of...employer to make certain minimum contributions to the plan. Within limits, an employer is permitted to make contributions in excess of the minimum funding... | |
 | United States. Congress. Senate. Committee on the Budget - 1995 - 1006 lapas
...law imposes minimum funding requirements on employers sponsoring a defined benefit pension plan which are designed to provide at least a certain level of...employer to make certain minimum contributions to the plan. Within limits, an employer is permitted to make contributions in excess of the minimum funding... | |
 | 2003 - 370 lapas
...impose both minimum and maximum265 funding requirements with respect to defined benefit pension plans. The minimum funding requirements are designed to provide...employer to make certain minimum contributions to the plan. The amount of contributions required for a plan year is generally the amount needed to fund... | |
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The minimum funding requirements are designed to provide at least a certain level of benefit security by requiring the employer to make certain minimum contributions to the plan. The requirements recognize that, in an on-going plan, pension liabilities... 