Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 99
Page 21
... less than 100 % vested rights . Under section 202 ( e ) , the Secretary is authorized to approve a vest- ing schedule , in lieu of that mandated by the bill , which provides a degree of vesting protection as equitable as that contained ...
... less than 100 % vested rights . Under section 202 ( e ) , the Secretary is authorized to approve a vest- ing schedule , in lieu of that mandated by the bill , which provides a degree of vesting protection as equitable as that contained ...
Page 25
... less than five years old on date of enactment , if it was reducing unfunded vested liabilities at rate of five percent each year ; ( c ) For unfunded vested liabilities incurred prior to Act , but funding tests above in ( b ) not met ...
... less than five years old on date of enactment , if it was reducing unfunded vested liabilities at rate of five percent each year ; ( c ) For unfunded vested liabilities incurred prior to Act , but funding tests above in ( b ) not met ...
Page 28
... less protec- tion or less disclosure than employees covered by plans of profit- making organizations . Second , the annual report must include the opinion of an independ- ent auditor based upon the results of a required annual audit ...
... less protec- tion or less disclosure than employees covered by plans of profit- making organizations . Second , the annual report must include the opinion of an independ- ent auditor based upon the results of a required annual audit ...
Page 40
... less than equal amounts annually . If any amendment to the plan results in substantial increase to the plan's unfunded liabilities , the increase shall be funded separately as if it were a new plan and shall be regarded as a new plan ...
... less than equal amounts annually . If any amendment to the plan results in substantial increase to the plan's unfunded liabilities , the increase shall be funded separately as if it were a new plan and shall be regarded as a new plan ...
Page 41
... less than equal annual payments . However , to authorize such variance , the Secretary must be satisfied that such waiver will not have an adverse effect upon the interests of employees and will not impair the financial position of the ...
... less than equal annual payments . However , to authorize such variance , the Secretary must be satisfied that such waiver will not have an adverse effect upon the interests of employees and will not impair the financial position of the ...
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Common terms and phrases
50 percent accrued benefits actuarial assumptions addition adequate amortized amount annual annuity apply bill provides capital gains committee believes committee bill compensation Corporation coverage covered employees December 31 defined benefit plan determined earned income effective date employee benefit employee's employer contributions established excise tax exempt fiduciary increase individual retirement account Internal Revenue Code Internal Revenue Service investment limits lump-sum distributions ment minimum funding requirements minimum vesting multiemployer plans ordinary income owner-employees party in interest past service costs past service liabilities payment pension benefits period person plan administrator plan amendments plan costs plan participants plan termination plan years beginning plan's ployees premium present law prior profit-sharing prohibited transaction proprietary employees purposes qualified plan receive regulations result retirement benefits rules Secretary of Labor self-employed social security substantial tax treatment taxable tion Treasury trust unfunded vested benefits vested rights vesting provisions vesting requirements Welfare and Pension
Popular passages
Page 50 - Employer" includes any person acting directly or indirectly in the interest of an employer in relation to an employee...
Page 80 - ... and for other purposes, having considered the same, reports favorably thereon, with amendments and recommends that the bill as amended do pass.
Page 52 - security" means any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest or participation in any profit-sharing agreement, collateral-trust certificate, preorganization certificate or subscription, transferable share, investment contract, voting-trust certificate, certificate of deposit for a security, fractional undivided interest in oil, gas, or other mineral rights, or, in general, any interest or instrument commonly known as a "security...
Page 67 - With the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
Page 301 - ... failure unless it is shown that the failure is due to reasonable cause.
Page iii - Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures...
Page 64 - Secretary may be verified, explained or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than five years after the filing of the documents based on the information which they contain.
Page 67 - Secretary, but not exceeding $50 per diem, including travel time, and while away from their homes or regular places of business they may be allowed travel expenses, including per diem in lieu of subsistence, as authorized by law (5 USC 73b-2) for persons in the Government service employed intermittently.
Page 63 - States courts of any Territory or other place subject to the jurisdiction of the United States, to enjoin such acts or practices, and upon a proper showing a permanent or temporary injunction or restraining order shall be granted without bond.
Page 403 - In compliance with clause 2(1)(2)(B) of rule XI of the Rules of the House of Representatives, the following statement is made relative to the vote by the committee on the motion to report the bill.