 | United States. Congress. Joint Committee on Taxation - 1992 - 28 lapas
...provide an employer considerable flexibility in determining the amount of the contribution that must be or can be made in any given year. The minimum required...contribution that can be made depends on the funding or actuarial cost method used by the plan and the actuarial assumptions used by the plan actuary. In... | |
 | United States. Congress. House. Committee on Ways and Means - 1994 - 62 lapas
...afforded qualified retirement plans. Thus, annual deductible contributions to a defined benefit pension plan are limited to an amount that is not significantly...special additional funding requirements were added for certain underfunded pension plans, by the Pension Protection Act of 1987. The minimum and maximum funding... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 lapas
...afforded qualified retirement plans. Thus, annual deductible contributions to a defined benefit pension plan are limited to an amount that is not significantly...special additional funding requirements were added for certain underfunded pension plans, by the Pension Protection Act of 1987. The minimum and maximum funding... | |
 | 1994 - 60 lapas
...afforded qualified retirement plans. Thus, annual deductible contributions to a defined benefit pension plan are limited to an amount that is not significantly...concerns about the financial status of underfunded defined benefit pension plans, the minimum funding standards were modified, and special additional... | |
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... can be funded over a long period of time. The maximum funding limitations are designed to limit and allocate efficiently the loss of Federal tax revenue associated with the special tax treatment afforded qualified retirement plans. Thus, annual deductible... 