 | 1990 - 76 lapas
...alternative minimum funding standard account for any year in lieu of the funding standard account. The Code prescribes specified annual charges and credits to...determined on the basis of actuarial assumptions and methods (1) each of which is reasonable individually or (2) which result, in the aggregate, in a total... | |
 | United States. Congress. Joint Committee on Taxation - 1992 - 28 lapas
...funding deficiency and the balance of any outstanding waived funding deficiencies exceeds $2 million. Switchback liability. ERISA provides that certain...determined on the basis of actuarial assumptions and methods (1) each of which is reasonable individually or (2) which result, in the aggregate, in a total... | |
 | United States. Congress. House. Committee on Ways and Means - 1994 - 62 lapas
...the mid-term applicable Federal interest rate (AFR) in effect for the first month of the plan year. Switchback liability. ERISA provides that certain...determined on the basis of actuarial assumptions and methods (1) each of which is reasonable individually or (2) which result, in the aggregate, in a total... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 lapas
...the mid-term applicable Federal interest rate (AFR) in effect for the first month of the plan year. Switchback liability. ERISA provides that certain...determined on the basis of actuarial assumptions and methods (1) each of which is reasonable individually or (2) which result, in the aggregate, in a total... | |
 | 1994 - 60 lapas
...the mid-term applicable Federal interest rate (AFR) in effect for the first month of the plan year. Switchback liability. ERISA provides that certain...determined on the basis of actuarial assumptions and methods ( 1) each of which is reasonable individually or (2) which result, in the aggregate, in a total... | |
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ERISA prescribes specified annual charges and credits to the alternative account. No accumulated funding deficiency is considered to exist for the year if a contribution meeting the requirements of the alternative account is made, even if a smaller contribution... 