Description and Analysis of S. 1780 ("Retirement Protection Act of 1993"): Scheduled for a Hearing Before the Senate Committee on Finance on June 15, 1994
U.S. Government Printing Office, 1994 - Government publications - 47 pages
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accrued actuarial assumptions additional adjusted amortized amount annual annuity apply assets benefit increases benefit pension plans calculation changes charges Code collected compensated controlled group cost credits cross testing current liability date of enactment Date The provision deductible deficit defined benefit pension defined contribution plan Description of Provision determined distributions Effective Date employer equal ERISA event exceed excess excise tax full funding limit funding rules funding standard account greater guarantee hidden liabilities included increase installments less losses maintained maximum meet ments method million minimum required contribution mortality notice occurred payment PBGC PBGC's percent period plan administrator plan amendment plan participants plan sponsors plan termination plan years beginning plan's funded premium present law prohibit Provision The bill quarterly reasonable reduce regard regulations reported respect result retirement single sponsors termination tions Treasury tributions underfunded plans unfunded