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 |
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Common terms and phrases
accrued benefit addition amended amount annual annuity assets BellSouth benefit pension plan bill cash or deferred changes Code Committee contributions and benefits current law deferred arrangement defined benefit pension defined benefit plans 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
Popular passages
Page 462 - medical, surgical or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services.
Page 119 - whose mental condition is the subject of a hearing pursuant to chapter 313 of this title, or (5) for whom the Sixth Amendment to the Constitution requires the appointment of counsel or for whom, in a case in which he faces loss of liberty, any Federal law requires the appointment of counsel. Representation under each plan
Page 102 - by adding at the end the following: (6) Subsection (j) is amended by inserting immediately before the period at the end of the first sentence the following: , including funds for the continuing education and training of persons providing representational services under this
Page 16 - and one or more employees are disregarded if they are excluded pursuant to a plan provision and there is evidence that retirement benefits were the subject of good faith bargaining between such employee representatives and the employer or employers (Code sec.
Page 158 - government agencies, most notably the Department of Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation* Regulations for defined benefit plans are particularly onerous. The repeated onslaught of new laws affecting retirement plans has put the regulatory agencies years behind in issuing guidelines and rules. In this atmosphere,
Page 600 - under the plan differ because of any retirement benefits created under State or Federal law. An example of such retirement benefits is the old age. survivors, and disability insurance benefits under the Social Security
Page 176 - Mutual funds have traditionally served as vehicles through which investors of modest means may channel their investment dollars into the nation's economy through a diversified, professionally managed pool of investments. Mutual funds are increasingly providing the investment medium for retirement income programs. CONSISTENT NATIONAL RETIREMENT POLICY IS NECESSARY
Page 436 - minimum distribution rules for IRAs corresponding to the rules applicable to qualified plans. Distributions from an IRA, however, are required to commence no later than April 1 of the calendar year following the calendar year in which the owner of the IRA attains age 70-1/2.
Page 442 - any distribution that is part of a scheduled series of substantially equal periodic payments (made not less frequently than annually) for the life of the participant (or the joint lives of the participant and the participant's beneficiary).
Page 119 - is under arrest, when such representation is required by law, 3) who is subject to revocation of parole, in custody as a material witness, or seeking collateral relief, as provided in subsection (g),