ERISA RegulationsBureau of National Affairs, 1993 - Pension trusts |
Contents
Interest Rates for Actuarial Valuation of Multiemployer Pension Plans Following Mass Withdrawal 2676 15 | 4 |
C F R 2676 | 6 |
Reduction or Waiver of Partial Withdrawal Liability 2640 2646 S10 | 10 |
Copyright | |
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Common terms and phrases
accrual rate accrued benefit Act and Sec actuarial actuarial present value administrative law judge amount annual report annuity applicable average annual compensation benefit percentage bond Code computation period Corporation credited December 31 defined benefit plan defined contribution plan described in paragraph determined disclosure effective date election eligibility employee benefit plan employee's employer securities ERISA Example exemption fair market value fiduciary filed funds HCES hours of service Internal Revenue Internal Revenue Code Internal Revenue Service investment line of business loan method normal retirement age participant or beneficiary participants and beneficiaries party in interest PBGC penalty Pension Benefit percent permitted disparity person plan administrator plan assets plan years beginning plan's premium payment prior Promulgated proposed regulations purposes pursuant put option qualifying employer request respect satisfies section schedule Secretary section 404A statement subpart summary plan description taken into account taxable termination testing tion unfunded vested benefits