What people are saying - Write a review
We haven't found any reviews in the usual places.
Interaction of vesting policy and ERISA 510
Governmental plans 32
20 other sections not shown
Other editions - View all
actuarial ADEA allocation rate amendment apply assets assumptions bankruptcy beneficiaries Circuit claim Commissioner consideration under CAP Court of Appeals coverage decision deductible defined benefit plan defined contribution plan DEFRA Delta Air Lines discrimination disqualified district court elective deferral employee benefit plans Employee Plans examination employee's equity ERISA plans example exempt federal fiduciary full paragraph funding obligation highly compensated employees income tax Internal Revenue Code issue liability limitation line of business McGann monetary sanction nondiscrimination nondisqualifying event nonhighly compensated employees operational defects operational violations PBGC pension benefits pension plan percent permitted correction method petitioner plan participants plan sponsor Post-Year End Contributions pre-emption Proc prohibited purposes qualification defects qualified plan rate group reasonable requirements retirement revenue procedure rules safe harbor sale or exchange satisfy IRC Service spendthrift trust statute statutory Tax Court taxable termination Treas trust trust law VCR program vesting waiver X Corp