ERISA Improvements Act of 1978: Joint Hearings Before the Subcommittee on Labor of the Committee on Human Resources and the Subcommittee on Private Pension Plans and Employee Fringe Benefits of the Committee on Finance, United States Senate, Ninety-fifth Congress, Second Session on S. 3017 ... August 15, 16, and 17, 1978

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Page 229 - It is one of the happy incidents of the federal system that a single courageous state may, if its citizens choose, serve as a laboratory; and try novel social and economic experiments without risk to the rest of the country.
Page 1137 - ... liabilities, in the determination of depreciation and depletion, in the differentiation of recurring and nonrecurring income, in the differentiation of investment and operating income, and in the...
Page 242 - Except as provided in subsection (b) of this section, the provisions of this title and title IV shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan described in section 4(a) and not exempt under section 4(b).
Page 916 - ... of providing benefits to participants and beneficiaries and defraying reasonable expenses of administering the plan...
Page 327 - For purposes of this part, the term 'defined contribution plan' means a plan which provides for an individual account for each participant and for benefits based solely on the amount contributed to the participant's account, and any income, expenses, gains and losses, and any forfeitures of accounts of other participants which may be allocated to such participant's account. "(j) DEFINED BENEFIT PLAN. — For purposes of this part, the term 'defined benefit plan...
Page 1227 - bank' means (A) a banking institution organized under the laws of the United Sates, (B) a member bank of the Federal Reserve System. (C) any other banking institution, whether incorporated or not, doing business under the laws of any State or of the United States, a substantial portion of the business of which consists of receiving deposits or exercising a fiduciary power similar to those permitted to national banks under section 11 (k) of the Federal Reserve Act.
Page 592 - ... a description of material lease commitments, other commitments, and contingent liabilities; a description of agreements and transactions with persons known to be parties in interest; a general description of priorities upon termination of the plan; information concerning whether or not a tax ruling or determination letter has been obtained; and any other matters necessary to fully and fairly present the financial statements of such pension plan. (3) With respect to all employee benefit plans,...
Page 606 - ... such interim standards as it deems adequate. (b) The Joint Board may, after notice and an opportunity for a hearing, suspend or terminate the enrollment of an individual under this section if the Joint Board finds that such individual — (1) has failed to discharge his duties under this Act, or (2) does not satisfy the requirements for enrollment as in effect at the time of his enrollment. The Joint Board may also, after notice and opportunity for hearing, suspend or terminate the temporary...
Page 51 - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...
Page 1364 - THE PRUDENTIAL INSURANCE COMPANY OF AMERICA THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY...

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