Internal Revenue Cumulative Bulletin, Issue 3Department of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 100
Page 9
... result . However , in face of Subcommittee findings relative to projected costs to plans for imposed vesting , indications are that the resistance of opponents to universal vesting is essentially structured upon ex- treme reluctance to ...
... result . However , in face of Subcommittee findings relative to projected costs to plans for imposed vesting , indications are that the resistance of opponents to universal vesting is essentially structured upon ex- treme reluctance to ...
Page 12
... resulting to the plan participants from the non - existent or defective provisions of such plans with respect to vesting , funding , portability and insurance issues . During these hearings , 14 employer organizations and more than 25 ...
... resulting to the plan participants from the non - existent or defective provisions of such plans with respect to vesting , funding , portability and insurance issues . During these hearings , 14 employer organizations and more than 25 ...
Page 13
... result of enactment of S. 3598. A summary of the Subcommittee cost study is attached as Appendix . The Subcommittee's implementation of its study , as mandated by Senate resolution , was methodical and analytical . It undertook ini ...
... result of enactment of S. 3598. A summary of the Subcommittee cost study is attached as Appendix . The Subcommittee's implementation of its study , as mandated by Senate resolution , was methodical and analytical . It undertook ini ...
Page 22
... result in sub- stantial economic injury to the interests of employers and their employees . As to these plans , provision is made that if they can demonstrate " substantial economic injury " as defined and intended by the Act , they may ...
... result in sub- stantial economic injury to the interests of employers and their employees . As to these plans , provision is made that if they can demonstrate " substantial economic injury " as defined and intended by the Act , they may ...
Page 27
... result in their not being entitled to benefits . Second , by the addition of a new section setting forth respon- sibilities and proscriptions applicable to persons occupying a fiduciary relationship to employee benefit plans , including ...
... result in their not being entitled to benefits . Second , by the addition of a new section setting forth respon- sibilities and proscriptions applicable to persons occupying a fiduciary relationship to employee benefit plans , including ...
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Common terms and phrases
50 percent accrued benefits actuarial assumptions addition amortized amount annual annuity apply bill provides capital gains committee believes committee bill compensation Corporation coverage covered employees December 31 defined benefit plan determination earned income effective date employee benefit plan employee's employer contributions established excise tax exempt fiduciary funding standard 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 payments pension benefits period person plan administrator plan costs plan participants plan termination plan years beginning ployees premium present law prior private pension plans profit-sharing prohibited transaction proprietary employees qualified plan receive regulations result retirement benefits rules Secretary of Labor self-employed specific substantial tax treatment taxable termination insurance 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.