 | 1985 - 144 pages
...prohibit discrimination in favor of employees who are officers, shareholders, or highly compensated. In addition, qualified plans are required to meet...to be made to ensure the solvency of pension plans. . Coverage under employer pension plans in the United States increased from approximately 15 percent... | |
 | 1985 - 46 pages
...(sec. 410), vesting (the time at which an employee's benefit becomes nonforfeitable) (sec. 411(a)), and benefit accrual (the rate at which an employee earns a benefit) (sec. 4 1Kb)). Also, minimum funding standards apply to the rate at which employer contributions are... | |
 | 1988 - 36 pages
...history are able to accumulate a benefit under social security. 2. Overview of Qualified Plans, SEPg Under a plan of deferred compensation that meets the...which employer contributions are required to be made under certain types of plans to ensure the solvency of pension plans. A simplified employee pension... | |
 | United States. Congress. Joint Committee on Taxation - 1988 - 36 pages
...requirements (the maximum age and service requirements that may be imposed as a condition of participation in the plan), vesting (the time at which an employee's...accrual (the rate at which an employee earns a benefit). of pension plans. In general, the benefits provided by defined benefit pension plans are guaranteed... | |
 | 1989 - 44 pages
...requirements (the maximum age and service requirements that may be imposed as a condition of participation in the plan), vesting (the time at which an employee's...to be made to ensure the solvency of pension plans. In general, the benefits provided by defined benefit pension plans are guaranteed by the Pension Benefit... | |
 | 1992 - 1924 pages
...that may be imposed on participation in the plan), coverage (the number of employees participating in the plan), vesting (the time at which an employee's...employer contributions are required to be made to the plan to ensure the solvency of pension plans. In the event of a termination of a defined benefit... | |
 | United States. Congress. House. Committee on Ways and Means - 1992 - 1924 pages
...that may be imposed on participation in the plan), coverage (the number of employees participating in the plan), vesting (the time at which an employee's...employer contributions are required to be made to the plan to ensure the solvency of pension plans. In the event of a termination of a defined benefit... | |
 | United States. Congress. House. Committee on Ways and Means - 1994 - 1336 pages
...that may be imposed on participation in the plan), coverage (the number of employees participating in the plan), vesting (the time at which an employee's...employer contributions are required to be made to the plan to ensure the solvency of pension plans. If a defined benefit pension plan is terminated,... | |
 | 1998 - 1570 pages
...that may be imposed on participation in the plan), coverage (the number of employees participating in the plan), vesting (the time at which an employee's...employer contributions are required to be made to certain plans to ensure the solvency of pension plans. If a defined benefit pension plan is terminated,... | |
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... of employees participating in the plan), vesting (the time at which an employee's benefit becomes nonforfeitable), and benefit accrual (the rate at which an employee earns a benefit). Also, minimum funding standards apply to the rate at which employer... 