Oversight Hearing on the Employee Retirement Income Security Act: Requiring Pension Accruals for Work Beyond Normal Retirement Age : Hearing Before the Subcommittee on Labor-Management Relations of the Committee on Education and Labor, House of Representatives, Ninety-eighth Congress, Second Session, Hearing Held in Washington, DC, on September 5, 1984, Volume 4 |
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actuarial adjustments actuarial present value Age Discrimination Benefit at Age Benefit Cost Benefit for Delayed benefit formula Benefit Increase Retirement Chairman CLAY Compared to Frozen Congress continued accruals Corporate Pension Plan Cost as Compared Cost Increase Weighted credited service deferred retirement defined benefit plans defined contribution plan Department of Labor Discrimination in Employment early retirement elderly employee benefit employee's Employment Act ERISA ERLENBORN Final Average Pay Freeze Benefit Frozen Benefit Increase in Benefit Increase Retirement Age Internal Revenue Code issue Joseph Berks legislative history Modified Actuarial Equivalent normal retirement age older workers participants Pay and Service Pay at 64 Pay Only Credit pension accruals Pension Plan Study percent Plan Benefit Plan Full Pay plan's normal retirement RAPPAPORT retire at age Retirement Age Percentage retirement benefits retirement plans Retiring Cost Increase Section Security at Retirement Service at age THOMAS Total Population U.S. Census Bureau Weighted for Percentage