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Conference Report to the Transportation
Conference Report to the 1998 Tax
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actuarial aggregate allocated annual apply assets beginning after December calendar contract corporation coverage current liability December 31 deduction defined benefit plan defined contribution plan described in paragraph described in subparagraph described in subsection distribution election eligible employee benefit employee's employer contributions ERISA exceed excess exempt extent fiduciary funding standard general.—The graph gross income group health plan individual retirement individual retirement account Internal Revenue Code means medical savings account meets the requirements ment multiemployer plan nonforfeitable organization participant or beneficiary participant's payment pension plan percent percentage period person plan administrator plan amendment plan described plan sponsor plan years beginning plan's ployee preceding sentence premium purposes of paragraph pursuant reason regulations prescribed respect Roth IRA Secretary of Labor Special rule spouse subtitle survivor annuity taken into account taxable years beginning taxpayer termination tion trade or business transfer Treasury treated trust United States Code withdrawal liability