Hearings, reports and prints

88 STAT accordance accrued benefit actuarial addition administrator agreement allowed amendment amount annual annuity apply assets authority basis beginning beneficiaries benefit plan bill bond changes compensation conference substitute contract contributions corporation cost court covered deduction defined benefit delegate Department described in section determined distribution effect election employee enactment ERISA established excess exemption extent fiduciary filed funding funding standard House imposed income individual individual retirement inserting interest Internal Revenue Code investment January less liability limitation maintained means ment method necessary organization paid paragraph participant party payment pension plan percent period person Post prescribed prohibited purchase qualified reasonable received regard regulations relating respect retirement rules satisfies Secretary of Labor separate September statement subparagraph subsection taxable term termination thereof tion transaction Treasury treated trust United unless vesting