Pension and Employee Benefits: Preambles to final and temporary regulationsCCH Incorporated, 2004 - Employee fringe benefits |
Common terms and phrases
accrual Administration allocation amount annuity apply beginning after December Chief Counsel COBRA continuation coverage collection of information contributions cost December 31 deduction deferred defined benefit plan defined contribution plan Department determined distribution document DRAFTING INFORMATION effective date election eligible employee's ERISA exemption Federal Register final regulations provide FURTHER INFORMATION CONTACT group health plan guidance health insurance highly compensated employees HIPAA individual INFORMATION The principal Internal Revenue Code Internal Revenue Service issued issuer limit line of business ments MHPA NMHPA notice of proposed Office option Paperwork Reduction Act participant payment PBGC pension percent period permitted PHS Act plan amendments plan years beginning ployee proposed amendments proposed regulations proposed rulemaking qualified plans qualified separate line regu regulations are reproduced regulations under section regulations were published Regulatory Flexibility Act requirements of section rollover safe harbor satisfy section section 401 special rule temporary regulations tion U.S.C. chapter withholding