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Defined benefit plans for proprietary employee corporations
Limitations on contributions to money purchase plans
Integration rules for plans benefiting proprietary employees
Other special rules for proprietary employee plans
Time for making contributions
202
204
205
206
Examples of tax computations involving lump-sum distributions 222
Unjustifiable differences in tax treatment of corporate owner-employees
and self-employed individuals under qualified plans
Provisions of the bill
1. Minimum participation standards
2. Minimum vesting standards
Page
236
237
238
239
I. Introduction and summary-Continued
Provisions of the bill-Continued
3. Minimum funding standards
4. Special variance for multiemployer plans
5. Government plans
6. Joint and survivor annuities
7. Effective dates for participation, vesting and funding
8. Federal procurement contracts
9. Duties of Secretary of Health, Education, and Welfare
10. Plan termination insurance and the rules relating to fiduciaries
11. Tax Court procedure
12. Establishment of Office of Assistant Commissioner
240
241
17. Salary reduction plans and cash-or-deferred-profit-sharing plans
18. Revenue effects
242
243
Discrimination against the self-employed and employees not covered by
Equalizing tax treatment; increasing deductions for H.R. 10 plans
268
Overall limitations on contributions and benefits for employees under plans 270
Plans where a collective bargaining unit is involved; other antidis-