Description of Bills Relating to Economic Equality in Various Tax, Pension, and Related Federal Laws: Scheduled for a Hearing Before the Committee on Ways and Means on October 25-26, 1983

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Page 7 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 32 - ... educational purposes" includes the providing of care of children away from their homes if — (1) substantially all of the care provided by the organization is for purposes of enabling individuals to be gainfully employed, and (2) the services provided by the organization are available to the general public.
Page 6 - Has not worked in the labor force for a substantial number of years but has, during those years, worked in the home providing unpaid services for family members...
Page 29 - Employment-related expenses described in subparagraph (A) which are incurred for services provided outside the taxpayer's household by a dependent care center (as defined in subparagraph (D)) shall be taken into account only if — (i) such center complies with all applicable laws and regulations of a State or unit of local government, and (ii) the requirements of subparagraph (B) are met.
Page 20 - ... the plan is not required to provide for the payment of annuity benefits in a form having the effect of a qualified joint and survivor annuity...
Page 22 - ERISA preemption and spendthrift provisions apply to family support obligations (eg, alimony, separate maintenance, and child support obligations). In some of these cases, the courts have held that ERISA was not intended to preempt State domestic relations law permitting the attachment of vested benefits for the purpose of meeting these...
Page 14 - Upon reentry, the employee's pre-break and postbreak service generally are required to be aggregated, and the employee is required to receive full credit for the reentry waiting period service if any part of the employee's benefit derived from employer contributions was vested or if the number of 1-year breaks in service is less than the number of years of service completed before the break (the "rule of parity").12 A plan may provide that an employee who completes more than 500 hours of service...
Page 20 - As discussed at 17. 1 1 , your plan must automatically provide annuity benefits in the form of a qualified joint and survivor annuity if you are married, unless you and your spouse elect otherwise. Minimum distributions that you are required to take under these rules may not be rolled over tax free.
Page 14 - ... employee has met the participation requirements. However, if an employee has a 1-year break in service, the plan may require a 1-year waiting period before reentry, at which point the employee's prebreak and post-break service are to be aggregated, and the employee is to receive full credit for the waiting period service. For example, if the plan is on a calendar year basis, and an employee who has a 1-year break in service reenters employment on November...
Page 14 - Under the conference substitute, in general, for purposes of the participation requirements, the term "year of service" means a 12-month period during which the employee has worked at least 1,000 hours. This 12-month period is measured from the date when the employee enters service. Thus, the employee has fulfilled his 1,000-hour-requirement if he has 1,000 hours of work by the first anniversary date of his employment.

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