Often-asked questions about the Employee retirement income security act (ERISA)
Dept of Labor, Labor-Management Services Administration, Pension and Welfare Benefit Programs, 1979 - Business & Economics - 26 pages
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1-year break 1-year prison term 100 percent vesting 50 percent actuarial ADMINISTRATOR MUST FURNISH Annual return/report Form become vested Benefit Guaranty Corporation benefit pension plans break in service compensation covered by ERlSA December 31 defined benefit pension defined benefit plans Department of Labor employee organization Employee Retirement Income employer contributions ERISA requires ERlSA apply fewer than 100 Fiduciary Standards Form 5500 series funding highly compensated employees Income Security Act individual account plan Internal Revenue Code Internal Revenue Service invested joint and survivor Labor Labor-Management Services Labor-Management Services Administration maximum 1-year prison party-in-interest pension and welfare Pension Benefit Guaranty Pension Plan Termination plan administrator plan participants plan year beginning plan's fiduciaries Plans with fewer provide for employer real property reporting and disclosure Retirement Income Security return/report Form 5500 Secretary of Labor spouses of participants summary plan description surviving spouses survivor annuity survivor benefit termination insurance transactions U.S. Department unfunded violation welfare plans