Hearings, Reports and Prints of the House Committee on Education and Labor

88 STAT accrued benefit derived actuarial agency amount annuity apply break in service church plan Committee compensation conference substitute contract corporation court coverage December 31 deduction defined benefit plan defined contribution plan delegate described in section determined distribution effective date election employee benefit plan employee's employer contributions employer securities enrolled actuary ERISA ERLENBORN exemption Federal fiduciary filed funding standard account individual retirement account inserting in lieu Internal Revenue Code Internal Revenue Service investment liability lieu thereof ment minimum funding standard multiemployer plan nonforfeitable normal retirement age paragraph payment PBGC Pension Benefit pension plans percent period person plan administrator plan assets plan described plan participants plan termination preemption premiums prohibited transaction purposes qualified plan regulations prescribed relating respect retirement plans rules Secretary of Labor section 401 September Social Security statement subparagraph subsection taxable term tion Treasury trust vesting welfare benefit plans