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Excerpts from the Report of the Committee of Conference
Excerpts from the Joint Explanatory Statement of
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1986 TRA technical accrued benefit actuarial amendment to subsection amount annuity apply assets butions cafeteria plan cash or deferred clause collective bargaining agreements corporation coverage December 31 deduction deferred arrangement defined benefit plan defined contribution plan DEFRA described in section distribution Editor's Note effective date eligible employee benefit employee's employer contributions ERISA exceed excess funding standard graph gross income health plan highly compensated employees House bill included individual retirement individual retirement account Internal Revenue Code limit line of business meaning of section meets the requirements ment multiemployer plan nondiscrimination nonforfeitable option paid participant participant's payment PBGC pension plan percent percentage period plan administrator plan amendment plan described plan maintained plan years beginning plan's ployee preceding sentence present law purposes pursuant qualified plan regulations prescribed relating respect scribed Senate amendment Special rule spouse subparagraph taken into account term tion Treasury treated trust withdrawal liability