Hearings, Reports and Prints of the Senate Committee on FinanceU.S. Government Printing Office, 1973 |
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accrued benefit actuarial adequate administration AFL-CIO amended American Bar Association amount annual annuity apply assets behalf believe beneficiaries bill Chairman collective bargaining Committee Congress corporate cost coverage covered deduction earned eligibility employee benefit plans employer contributions enactment established Federal fiduciary fiduciary responsibility increase individual retirement account inserting in lieu interest Internal Revenue Code Internal Revenue Service investment Keogh legislation limited ment minimum NRMA owner-employees paragraph pension benefits pension fund pension reform period persons plan participants plan termination insurance ployees portability private pension plans private pension system private retirement problem profit sharing plans prohibited transaction proposed section protection qualified individual retirement qualified plan reasonable regulations reporting retirement benefits retirement plans rule of 50 Secretary SHULTZ section 401 self-employed individuals Senator BENTSEN Senator CURTIS Senator NELSON social security statement Subcommittee subsection sum distribution taxable tion trust vested liabilities vesting standard Welfare and Pension workers
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Stran 413 - Department of the Wharton School of Finance and Commerce of the University of Pennsylvania.
Stran 277 - Labor shall be to foster, promote, and develop the welfare of the wage earners of the United States, to improve their working conditions, and to advance their opportunities for profitable employment.
Stran 278 - ... renders investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other property of such plan, or has any authority or responsibility to do so, or (iii) he has any discretionary authority or discretionary responsibility in the administration of such plan.
Stran 1009 - ... solely in the interest of the participants and beneficiaries and (A) for the exclusive purpose of: (i) providing benefits to participants and their beneficiaries. . . . (B) with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
Stran 583 - ... (b) Certain retroactive changes in plan. A stock bonus, pension, profit-sharing, or annuity plan shall be considered as satisfying the requirements of paragraphs (3), (4). (5), and (6) of subsection (a) for the period beginning with the date on which it was put into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put in...
Stran 603 - ... (b) Amount included in gross income. Each person who is a shareholder of an electing small business corporation on the last day of a taxable year of such corporation shall include in his gross income, for his taxable year in which or with which the taxable year of the corporation ends...
Stran 396 - Council of the Wharton School of Finance and Commerce of the University of Pennsylvania which Is a definitive study of the matter.
Stran 735 - Contracts, however express, cannot fetter the constitutional authority of the Congress. Contracts may create rights of property, but when contracts deal with a subject matter which lies within the control of the Congress, they have a congenital infirmity. Parties cannot remove their transactions from the reach of dominant constitutional power by making contracts about them.
Stran 540 - ... and each department, agency, or establishment of the United States is authorized and directed to cooperate with the Secretary and, to the extent permitted by law, to provide such information and facilities as he may request for his assistance in the performance of his functions under this Act.
Stran 604 - In the case of an employees' trust described in section 401 (a), which is exempt from tax under section 501 (a), if...