About this book
My library
Books on Google Play
IV. General explanation-Continued
B. Vesting-Continued
Explanation of provisions-Continued
Plan termination
Class year plans
Recordkeeping requirements
Variations
Joint and survivor annuities
Plan mergers
Alienation
Page
300
301
302
303
Church and government plans, and union-sponsored plans
307
The funding standard account-special rules-combining and
Special rules collectively bargained plans and plans of controlled
groups
324
Exclusions from coverage-insured plans
325
Exclusions from coverage-profit-sharing plans, etc.
Exclusions from coverage-government plans and church plans - 326
Coordination of regulations.
327
Actuarial considerations enrollment of actuaries to practice
before the Internal Revenue Service
Acturarial considerations-reports of actuaries
329
Actuarial considerations-actuarial assumptions, methods, valu-
ation of assets
2. Requirements for qualification of trusts benefiting owner-employees 395
3. Custodial accounts and annuities
4. Section 403(b) annuity plans
396
397
V. Effect on Revenues of the Bill and Vote of the Committee in Reporting the Bill
VI. Supplemental Views of Hon. James C. Corman and Hon. Sam Gibbons
401
402
403
Application of vesting requirement to service prior to effective date of Act
410
Treatment of breaks-in-service
411
"Highly Mobile" employees such as engineers and scientists