Pension CoordinatorResearch Institute of America, 1987 - Pension trusts |
Contents
Rules | 3 |
Strict requirements are imposed on a variety of employee benefit | 2 |
Introduction | 2 |
4 other sections not shown
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Common terms and phrases
accommodation accrual additional age-weighted aggregated allocation allow alternative amendment amount annual apply average basis beginning benefit plan changes Code Sec comparable considered contract contributions corporation cost Court coverage covered deduction deferred defined benefit designed determination disability discrimination distributions early retirement effective election eligible employ employee benefit employment ERISA example excess benefits executive factor fails Form formula FTC 2d funding health plans highly compensated employees ILLUSTRATION income individual interest issue least less letter limited meet ment method nondiscrimination nonhighly option paid participants payments pension percentage perform period person qualified reasonable received reduced regulations respect result RIA RIA RIA rules safe harbor satisfy separate standard step termination tion treated trust window worker