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Nonqualified Employee Benefit Plans Plans Not Described
Basic Types of Qualified Retirement Plans
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accrued benefit actuarial allocated amendment amount annual annuity apply beginning after December beneficiary breaks in service computed corporation court coverage December 31 deduction deferral defined benefit plan defined contribution plan defined in IRC discussed election eligible employee's employer contributions employer securities ERISA ESOP example exceed excise tax F.Supp fiduciary filed forfeitures formula held highly compensated employees hours of service individual Internal Revenue Code Internal Revenue Service investment key employees Labor Reg liability limitation loan lump sum distribution ment method multiemployer plan normal retirement age option ordinary income paid participant's payments PBGC Reg pension plan percentage period permitted plan administrator plan assets plan participants plan termination plan years beginning ployees prior profit-sharing plan prohibited transaction Prop.Treas.Reg purposes pursuant qualified plan qualified retirement plan receive respect retirement benefits Rev.Rul rollover rules Section spouse stock bonus plan tion Treas.Reg treated trust vesting WESTLAW