Quick Reference to ERISA CompliancePanel Publishers, 2000 - Pension trusts |
Common terms and phrases
1999 PBGC Annual 30 days Accrued Benefits alternate payee Annual Premium Payment cafeteria plan content requirements continued controlled group copy coverage decision table defined benefit plan direct rollover distribute SPDs distribution method DOL Reg domestic relations order due date eligible rollover distribution employee contributions employee organization employer identification employer plan ERISA reporting ERISA-covered pension fiduciary filing annual reports Funding Waiver group health plan Ibid individual retirement account Internal Revenue Code Internal Revenue Service Introduction material modifications minimum funding participant or beneficiary participant's participants and beneficiaries PBGC Annual Premium PBGC Form PBGC Reg penalty pension and welfare pension or welfare plan administrator plan assets plan is exempt plan participants plan sponsor plan's Premium Payment Package receive reportable event reporting and disclosure request retirement Section SIMPLE plan spouse survivor annuity termination Treas unfunded updated SPD vested benefits vested separated participants