Legislative History of the Employee Retirement Income Security Act of 1974: Public Law 93-406, 3±ÇUnited States, United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor U.S. Government Printing Office, 1976 - 3504ÆäÀÌÁö |
´Ù¸¥ »ç¶÷µéÀÇ ÀÇ°ß - ¼Æò ¾²±â
¼ÆòÀ» ãÀ» ¼ö ¾ø½À´Ï´Ù.
±âŸ ÃâÆÇº» - ¸ðµÎ º¸±â
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
accrued benefit action actuarial administrator agreement amended amount annual annuity apply assets authorized beginning beneficiaries benefit plan bill Chairman chapter Committee compensation contract contributions corporation cost court covered deduction defined benefit delegate derived described in section determined distribution effect election employee employee benefit equal established exceed excess exempt extent failure fiduciary funding House income increase individual inserting in lieu interest Internal Revenue Code investment later less liability lieu thereof limitation maintained means ment method necessary nonforfeitable normal organization paid paragraph participant party payment pension plan percent period person prescribed purchase qualified reasonable receive regard regulations relating requirements respect retirement rules satisfies Secretary Secretary of Labor Security separate statement striking subparagraph subsection taxable term termination tion transaction Treasury treated trust United unless vesting Welfare