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Basic Types of Qualified Retirement Plans
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12-consecutive month period Accrual of Benefits added since prior Administrative Committee/Administrator admitted to participation amendment annual additions applicable April 14 attains age average annual compensation become a participant Break in Service commencement computation period consent Covered Compensation credited December 31 defined benefit plan defined contribution plan defined in IRC designated Beneficiary determined distribution calendar Elective Deferrals eligible Employee's Employer Account Employer contributions employment entry date ERISA exceed Highly Compensated Employee hours of service income individual investment Joint and Survivor Language changed last day loan nonforfeitable Normal Retirement Age Paragraph Participant attains Participant's Accrued Benefit Participant's vested Accrued payments period beginning Plan Administrator Plan Years beginning Pre-Retirement Survivor Annuity prior Edition provision added purposes Qualified Joint receive required beginning date Service for Accrual Service for Participation Service for Vesting Subsection surviving spouse taxable taxable wage terminated termination of employment tion top-heavy Trust Fund Trustee vested Accrued Benefit vested percentage