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Factors To Consider In Selecting Methods Of Compensating
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accrued benefit actuarial additional allocation amount annual annuity apply beneficiary breaks in service cash cash balance plan collective bargaining corporation court coverage current liability December 31 deductible deferrals defined benefit plan defined contribution plan determination letter discussed distribution dividends election eligible employee's employer contributions employer securities ERISA ESOP exceed excise tax fiduciary formula funding standard held highly compensated employees income individual Internal Revenue Code investment key employees limitation line of business matching contributions ment money purchase multiemployer plan nondiscrimination normal retirement age option paid participant's payments PBGC pension plan period plan participants plan years beginning plan's prior purposes pursuant qualified plan qualified retirement plan requirements of IRC respect retirement benefits Rev.Proc Rev.Rul rollover Roth IRA rules safe harbor separate line shares spouse stock bonus plan taxable termination tion transfer Treas.Reg Treasury Regulation treated trust vesting West's Key Westlaw