Pension and Employee Benefits: Code, ERISA, Regulations as of ..., Volume 2Commerce Clearing House, 2006 - Employee fringe benefits |
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accrued benefit Act Sec administrative law judge Amended ERISA Sec amount annual report annuity applicable April 19 bond break in service certificate collective bargaining agreements computation period continuation coverage contributions covered creditable coverage current liability December 31 described in paragraph described in section effective date election eligibility employee benefit plan Employee Retirement Income employee's employment enrollment exemption Federal Register filed furnished group health plan hours of service Income Security Act individual Internal Revenue Code investment January loan ment multiemployer plan notice participant or beneficiary participants and beneficiaries party in interest payment PBGC pension plan percent person plan administrator plan amendment plan assets plan years beginning plan's preexisting condition exclusion procedures purposes pursuant put option qualified beneficiary qualifying event reasonable regulations relating request respect Retirement Income Security Secretary section 104 Special rules statement subparagraph Subpart subsection summary plan description term termination tion transaction trust vesting