Internal Revenue Cumulative Bulletin, Issue 3Department of the Treasury, Internal Revenue Service, 1974 |
From inside the book
Results 1-5 of 100
Page 23
... treated by prescribing premium rates which do not take into account or are not consonant with the low incidents of termination experience of such plans . In all proceedings under Part C , the Committee intends that the Secretary afford ...
... treated by prescribing premium rates which do not take into account or are not consonant with the low incidents of termination experience of such plans . In all proceedings under Part C , the Committee intends that the Secretary afford ...
Page 39
... treated as a new participant for purposes of vesting schedule . Any plan may allow more liberal vesting than required by the Act . If , upon application by a plan , the Secretary determines that a plan's vesting provisions assures a ...
... treated as a new participant for purposes of vesting schedule . Any plan may allow more liberal vesting than required by the Act . If , upon application by a plan , the Secretary determines that a plan's vesting provisions assures a ...
Page 41
... treat the nonworkers ' share of the fund as terminated for insurance purposes , and the remaining portion of the fund as a new one for funding , variances , and insurance purposes . In considering the experience of multi - employer ...
... treat the nonworkers ' share of the fund as terminated for insurance purposes , and the remaining portion of the fund as a new one for funding , variances , and insurance purposes . In considering the experience of multi - employer ...
Page 46
... treated as a trust for the exclusive purpose of ( 1 ) providing benefits to participants and their beneficiaries and ( 2 ) paying reasonable administrative ex- penses , and ( 3 ) assets remaining after satisfaction of all rights , at ...
... treated as a trust for the exclusive purpose of ( 1 ) providing benefits to participants and their beneficiaries and ( 2 ) paying reasonable administrative ex- penses , and ( 3 ) assets remaining after satisfaction of all rights , at ...
Page 88
... treated like self - employed people for pension pur- poses . The fact that there is no specific limit on the plan contributions for corporate proprietary - employees has led to abuses and charges of discrimination against the self ...
... treated like self - employed people for pension pur- poses . The fact that there is no specific limit on the plan contributions for corporate proprietary - employees has led to abuses and charges of discrimination against the self ...
Contents
49 | |
53 | |
54 | |
55 | |
56 | |
61 | |
62 | |
63 | |
64 | |
65 | |
67 | |
71 | |
72 | |
73 | |
76 | |
80 | |
81 | |
82 | |
139 | |
172 | |
185 | |
228 | |
235 | |
236 | |
238 | |
278 | |
288 | |
300 | |
308 | |
337 | |
397 | |
408 | |
411 | |
417 | |
421 | |
Other editions - View all
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.