Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service, 1974 |
From inside the book
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Page ix
... Permitted forfeitures of vested rights 128 Prohibited discrimination 129 Plan termination 129 Accrued benefits 129 Allocations between employer and employee contributions Comparability of plans having different vesting provisions under ...
... Permitted forfeitures of vested rights 128 Prohibited discrimination 129 Plan termination 129 Accrued benefits 129 Allocations between employer and employee contributions Comparability of plans having different vesting provisions under ...
Page xv
... Permitted forfeitures of vested rights Accrued benefits Changes in vesting schedule Discrimination 293 295 297 Allocations between employer and employee contributions 298 299 IV . General explanation - Continued B. Vesting - Continued ...
... Permitted forfeitures of vested rights Accrued benefits Changes in vesting schedule Discrimination 293 295 297 Allocations between employer and employee contributions 298 299 IV . General explanation - Continued B. Vesting - Continued ...
Page 9
... permit early vesting of benefits to employees , some employers incline to defer such vesting until the employee reaches ... permitted by law for contributions made is governed by statutory and regulatory requirements which are under the ...
... permit early vesting of benefits to employees , some employers incline to defer such vesting until the employee reaches ... permitted by law for contributions made is governed by statutory and regulatory requirements which are under the ...
Page 10
... permitted to transfer his earned vested pension rights from job to job and at the end of his career be able to convert all such credits into a final benefit amount reflecting all of his prior service . Such a process would require a ...
... permitted to transfer his earned vested pension rights from job to job and at the end of his career be able to convert all such credits into a final benefit amount reflecting all of his prior service . Such a process would require a ...
Page 12
... evalua- tion of estimated increases in pension plan costs resulting from vesting provisions . This study , conducted by a recognized and qualified actu- arial firm , permitted the Subcommittee to assess the range 12 Senate Report No. 93- ...
... evalua- tion of estimated increases in pension plan costs resulting from vesting provisions . This study , conducted by a recognized and qualified actu- arial firm , permitted the Subcommittee to assess the range 12 Senate Report No. 93- ...
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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.