 | United States - 1988 - 1120 lapas
...of the Treasury and the parties involved. (c) Amount of security The security shall be in an amount ype and quality for other employers in the same vicinity. req of additional plan assets which would be necessary to increase the funded current liability percentage... | |
 | United States - 2004 - 2224 lapas
...and the parties involved. Act Sec. 307. AMOt'NT OF SECTRITY. (c) The security shall be in an amount equal to the excess of (1) the lesser of (A) the amount of additional plan assets which would be necessary' to increase the funded current liability percentage... | |
 | Joint Committee on Taxation - 2007 - 856 lapas
...controlled group must provide security in favor of the plan.462 The amount of security required is the excess of: (1) the lesser of (a) the amount by...or (b) the amount of the benefit increase and prior ""Tress. Reg. sec. 1.401-KbXlXi). "-"See, eg, Trcas. Reg. sees. 1.401(aX4)-3(fX4) and 1.411(a)-7(c).... | |
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... or United States obligations which mature in 3 years or less, held in escrow by a bank or similar financial institution, or (3) such other form of security as is satisfactory to the Secretary of the Treasury and the parties involved. (c) Amount of... 