Retirement Income Policy Act: Hearing Before the Subcommittee on Savings, Pensions, and Investment Policy of the Committee on Finance, United States Senate, Ninety-ninth Congress, Second Session, on S. 1784, January 28, 1986, Volume 4 |
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accrued benefit addition amended amount annual annuity assets BellSouth benefit pension plan bill cash or deferred changes Committee Congress contributions and benefits current law deferred arrangement defined benefit pension defined benefit plan defined contribution plans earnings effective date eliminate employee benefit employee's employer contributions employer-sponsored employment enactment encourage ERISA ERLENBORN Federal funds goals incentives Income Policy Act increase individual retirement account integration Internal Revenue Code investment LEBC legislation lower paid ment million minimum Mutual of America national retirement income nonretirement savings plan participant participant's payments pension benefits pension coverage percent percentage present law profit sharing programs proposed qualified plans reduced requirements retirement benefits Retirement Income Policy retirement plan retirement savings retirement security Revenue RIPA rules salary Section 415 Security wage base Senator HEINZ social security benefits Social Security wage Subcommittee subsection tax reform taxable wage tion top heavy TPMG vesting withdrawals workers
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Page 123 - CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED In compliance with clause 3 of rule XIII of the Rules of the House of Representatives, changes in existing law made by the bill, as reported, are shown as follows (existing law proposed to be omitted is •enclosed in black brackets, new matter is printed in italics, existing law in which no change is proposed is shown in roman...
Page 123 - Changes in Existing Law Made bt the Bill, As Reported In compliance with clause 3 of Rule XIII of the Rules of the House of Representatives, changes in existing law made by...
Page 105 - States, or (iii) pursuant to an order issued by the court stating that a United States marshal or deputy United States marshal, or a person specially appointed for that purpose, is required to serve the summons and complaint in order that service be properly effected in that particular action. (C...
Page 7 - ... offered under the plan. Equivalence may be determined, on the basis of consistently applied reasonable actuarial factors, for each participant or for all participants or reasonable groupings of participants, if such determination does not result in discrimination in favor of employees who are officers, shareholders, or highly compensated.
Page 27 - ... years of service. A plan satisfies the second schedule if a participant has a nonforfeitable right to at least 20 percent of the participant's accrued benefit derived from employer contributions after...
Page 8 - Summit shall consist of issues relating to individual and employer-based retirement savings and shall not include issues relating to the old-age, survivors, and disability insurance program under title II of the Social Security Act.
Page 20 - Although the sum of the fractions is 1.0, adjustments made to the denominators of the revised fractions effectively provide an aggregate limit of the lesser of 1.25 (as applied to the dollar limits) or 1.4 (as applied to the percentage of compensation limits).
Page 162 - Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation.
Page 37 - Subsection (a) does not apply to the value of transportation provided by an employer unless — "(1) such transportation is provided under a separate written plan of the employer which does not discriminate in favor of employees who are officers, shareholders, or highly compensated employees...
Page 16 - For purposes of this paragraph, there shall be excluded from consideration employees not included in the program who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that dependent care benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.