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TITLE IPROTECTION OF EMPLOYEE BENEFIT RIGHTS Subtitle AGeneral Provisions Sec 2 Findings and declaration of policy
84 other sections not shown
88 STAT accrued benefit derived actuarial amended by striking amortized amount annual apply assets break in service chapter 42 compensation conference substitute contract corporation December 31 deduction defined benefit plan defined contribution plan defined in section delegate derived from employer described in section determined effective date election employee benefit plan employer contributions employer securities enrolled actuary exceed excess excise taxes exempt filed funding standard account individual retirement account inserting in lieu Internal Revenue Code Internal Revenue Service investment liability lieu thereof meaning of section ment minimum funding standard multiemployer plan nonforfeitable normal retirement age paragraph participants and beneficiaries payment Pension Benefit pension plan percent period plan administrator plan amendment plan described plan maintained plan years beginning prohibited transaction purposes regulations prescribed relating respect retirement benefit rules satisfies the requirements Secretary of Labor section 401 taxable term termination tion Treasury treated trust United States Code vesting