ESOPs and Retiree Health: Hearing Before the Subcommittee on Taxation and Debt Management and the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred First Congress, First Session, on S. 812, S. 1171, and S. 1303, July 19, 1989

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Page 170 - David Pryor, Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, US Senate, Washington, DC. Dear Mr. Chairman: The US Chamber of Commerce, the world's largest federation of businesses, chambers of commerce and trade and professional associations,
Page 161 - Statement of the International Union, United Automobile, Aerospace, and Agricultural Implement Workers of America (UAW) This statement is submitted on behalf of the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (UAW). The UAW represents one million active and 500,000 retired workers and their families.
Page 110 - discharge his duties with respect to a plan solely in the interest of the participants and beneficiaries for the exclusive purpose of providing benefits to participants.
Page 94 - securities acquisition loan" is generally defined as (1) a loan to a corporation or to an ESOP to the extent that the proceeds are used to acquire employer securities for the ESOP, or (2) a loan to a corporation
Page 93 - PRESENT LAW A bank, an insurance company, a corporation actively engaged in the business of lending money, or a regulated investment company may exclude from gross income 50 percent of the interest received with respect to a 'securities acquisition loan
Page 1 - and the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, Washington, DC. The hearing
Page 141 - the Subcommittee on Taxation and Debt Management and the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service. My
Page 149 - the Subcommittee on Taxation and Debt Management and the Subcommittee on Private Retirement Plans and oversight of the Internal Revenue Service, held
Page 122 - the Subcommittee on Taxation and Debt Management and the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Page 146 - the Subcommittee on Taxation and Debt Management, and the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service

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