Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 49
Page 14
... party dealing with such fund in connection with a transaction involving the fund . ( Sec . 510 ) 9. No person can interfere with or discriminate against a participant with respect to rights and privileges which such person is entitled ...
... party dealing with such fund in connection with a transaction involving the fund . ( Sec . 510 ) 9. No person can interfere with or discriminate against a participant with respect to rights and privileges which such person is entitled ...
Page 22
... parties must join in requesting the variance is believed necessary since in such cases both parties involved have a vital and intrinsic interest . Both will serve as a check and balance on the other , and by virtue of this check and ...
... parties must join in requesting the variance is believed necessary since in such cases both parties involved have a vital and intrinsic interest . Both will serve as a check and balance on the other , and by virtue of this check and ...
Page 23
... parties , including plan participants and beneficiaries , the opportunity to present their views . PART D. PROTECTION OF PENSION RIGHTS Because of rapid and frequent changes in Federal procurement objectives and policies , professional ...
... parties , including plan participants and beneficiaries , the opportunity to present their views . PART D. PROTECTION OF PENSION RIGHTS Because of rapid and frequent changes in Federal procurement objectives and policies , professional ...
Page 24
... parties but that he provide appro- priate assistance . The Committee does not believe that the portability program estab- lished by this Title is a substitute or replacement for adequate mini- mum vesting standards . It is , instead ...
... parties but that he provide appro- priate assistance . The Committee does not believe that the portability program estab- lished by this Title is a substitute or replacement for adequate mini- mum vesting standards . It is , instead ...
Page 27
... parties themselves have agreed to as equitable . TITLE V. - DISCLOSURE AND FIDUCIARY STANDARDS Title V amends the Welfare and Pension Plans Disclosure Act in two significant ways . First , by additions to and changes in the report- ing ...
... parties themselves have agreed to as equitable . TITLE V. - DISCLOSURE AND FIDUCIARY STANDARDS Title V amends the Welfare and Pension Plans Disclosure Act in two significant ways . First , by additions to and changes in the report- ing ...
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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.