Public Employee Retirement Income Security Act of 1978: Hearing Before the Subcommittee on Labor Standards of the Committee on Education and Labor, House of Representatives, Ninety-fifth Congress, Second Session, on H.R. 14138 ... Wheaton, Ill., on November 15, 1978U.S. Government Printing Office, 1979 - 277 pages |
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Common terms and phrases
Academy accepted accounting principles accepted auditing standards actuarial information actuarial present value agency AICPA amended amount annual report Anti-Injunction Act apply bank Board certified Certified Public Accountants Congress cost court Declaratory Judgments EGAN employee benefit plans Employee Retirement Income employee retirement systems employer contributions enrolled actuary ERLENBORN established Federal Government fiduciary standards financial statements funding methods governmental plans Illinois Income Security Act independent auditor insurance carrier interest Internal Revenue Code investment legislation ment minimum funding minimum funding requirements officers opinion participants and beneficiaries pension benefit pension systems Pension Task Force percent PERISA bill person plaintiff plan participants plan's police problems provisions public accountant public employee pension Public Employee Retirement public pension funds public pension plans public plans regulation reporting and disclosure respect Retirement Income Security Section 103 SIMON social security specialist term tion trustees unfunded accrued liabilities vesting Winklevoss
Popular passages
Page 150 - ... and declares only that the powers "not delegated to the United States, nor prohibited to the States, are reserved to the States or to the people.
Page 145 - Maryland Casualty Co. v. Pacific Coal & Oil Co., 312 US 270, 273 (1941).
Page 146 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration, shall have the force and effect of a final judgment or decree and shall be reviewable as such.
Page 123 - We hold that insofar as the challenged amendments operate to directly displace the States' freedom to structure integral operations in areas of traditional governmental functions, they are not within the authority granted Congress by Art.
Page 7 - employee pension benefit plan" and "pension plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program...
Page 81 - All other members shall be entitled to receive an amount not to exceed the daily equivalent of the annual rate of basic pay in effect for grade GS-18 of the General Schedule for each day during which they are engaged in the actual performance of duties vested in the board.
Page 17 - ... any organization through which benefits are provided; the date of the end of the plan year and whether the records of the plan are kept on a calendar, policy, or fiscal year basis; the procedures to be followed in presenting claims for benefits under the plan and the remedies available under the plan for the...
Page 218 - REA's audit requirements or provide an unqualified opinion that the financial statements are presented fairly in conformity with generally accepted accounting principles.
Page 73 - ... which the plaintiff had actual knowledge of the breach or violation, or (B) on which a report from which he could reasonably be expected to have obtained knowledge of such breach or violation was filed with the Secretary under this title ; except that in the case of fraud or concealment...
Page 62 - ... any benefit to which he may be entitled as a participant or beneficiary in the plan, so long as the benefit is computed and paid on a basis which is consistent with the terms of the plan as applied to all other participants and beneficiaries...