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 |
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Contents
INTRODUCTION | 1 |
DESCRIPTION OF S 1780 RETIREMENT PROTECTION | 7 |
Limitation on changes in current liability | 21 |
Copyright | |
2 other sections not shown
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Common terms and phrases
actuarial assumptions actuarial present value additional amortized annuity benefit increases benefit pension plans bill and sec bill would provide contingent event benefits contributing sponsor controlled group cross testing current liability percentage date of enactment Date The provision December 31 deductible deficit reduction contribution defined benefit pension defined benefit plan defined contribution plan derfunded Description of Provision determined Effective Date ERISA excise tax full funding limit funded current liability funding standard account hidden liabilities highly compensated employees interest rate Law Under present ments million minimum funding requirements minimum funding standard minimum required contribution nondeductible normal cost past service liability PBGC guarantee Pension Protection Act plan administrator plan amendment plan participants plan sponsors plan termination plan years beginning plan's funded current ployer present law Provision The bill quarterly solvency payment single sum single-employer defined benefit special funding rules underfunded plans unfunded liabilities unfunded new liability unfunded old liability unpredictable contingent event
Bibliographic information
| Title | 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 |
| Contributors | United States. Congress. Senate. Committee on Finance, United States. Congress. Joint Committee on Taxation |
| Publisher | U.S. Government Printing Office, 1994 |
| ISBN | 0160444527, 9780160444524 |
| Length | 47 pages |
| Subjects | › Law / Pension Law |
| Export Citation | BiBTeX EndNote RefMan |