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U S C ERISA
IRC Finding List
Technical Explanation Finding List
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accrued benefit actuarial allocated amortization annuity applicable to plan apply beginning after December collective bargaining contract corporation coverage current liability December 31 deduction deferred defined benefit plan defined contribution plan described in paragraph described in subparagraph distribution Editor's Note Caution effect election eligible employer contributions employer plan employer securities ERISA exceed excess fiduciary funding standard graph gross income group health plan highly compensated individual retirement account Internal Revenue Code means meets the requirements ment multiemployer plan nonforfeitable paid payment pension plan Pension Protection Act percent percentage period person plan administrator plan amendment plan described plan sponsor plan years beginning plan's ployer preceding plan preceding sentence premium pursuant regulations prescribed respect retirement plan Roth IRA scribed Security Act Special rule spect spouse subpara taken into account taxpayer termination tion transfer Treasury treated trust United States Code withdrawal liability