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ERISA Finding List
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accrued benefit actuarial amended by Act annuity apply beginning after December contract corporation coverage current liability December 31 deduction defined benefit plan defined contribution plan described in paragraph described in subparagraph distribution Editor's Note Caution effect election eligible employer contributions employer plan ERISA exceed excess fiduciary funding standard graph gross income group health plan health savings account highly compensated included in gross individual retirement Internal Revenue Code means meets the requirements ment multiemployer plan nonforfeitable participant or beneficiary participant's payment pension plan Pension Protection Act percent percentage period person plan amendment plan described plan sponsor plan years beginning plan's ployer preceding sentence premium pursuant regulations prescribed relating respect retirement plan rollover Roth IRA scribed Secretary Special rule spouse subclause subpara subsection taken into account tax years beg taxpayer termination tion Treasury treated trust United States Code withdrawal liability