Pension Equity Tax Act of 1982: Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, Second Session on H.R. 6410 to Amend the Internal Revenue Code of 1954 to Provide Greater Equity In, and to Prevent Abuse Of, the Tax Treatment of Pensions and Certain Other Benefits, June 10, 1982U.S. Government Printing Office, 1982 - 565 pages |
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actuarial adjustments administrative amount annual apply Association benefit limitations bill changes Congress contributions and benefits cost-of-living coverage D.C. DEAR DAN ROSTENKOWSKI defined benefit plan defined contribution plan discrimination dollar limits earnings effect eliminate employee benefit employee contributions enacted Equity Tax Act ERISA estate tax federal file employees funds highly compensated Howard Johnson impact incentives increase integration rules Internal Revenue Code Internal Revenue Service investment key employees lower paid ment offset owner-employee paid employees pension benefits Pension Equity Tax personal service corporations plan benefits plan participants ployees private pension plans private pension system private plans private retirement professional corporations programs qualified plans Rangel rank and file reduce require restrictions result retirement benefits retirement income retirement plans savings self-employed individuals sion small business Social Security benefits Social Security integration Social Security system statement statutory fringe benefit taxable wage term life insurance termination tion vesting workers
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Page 405 - ... results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan or the method of distributing benefits from the plan.
Page 441 - ... the continued well-being and security of millions of employees and their dependents are directly affected by these plans; that they are affected with a national public interest...
Page 196 - The American Academy of Actuaries is a professional organization of actuaries which was formed in 1965 to bring together into one organization all actuaries in the United States and to seek accreditation and greater public recognition for the profession.
Page 405 - employee welfare benefit plan'' and "welfare 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 such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident,...
Page 165 - ... (A) there has been a pattern of abuse under the plan (such as a dismissal of employees before their accrued benefits become nonforfeitable) tending to discriminate in favor of employees who are officers, shareholders, or highly compensated...
Page 164 - 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 248 - Dear Mrs. Thomas: Your term of service with Red Owl has been sufficient for you to qualify for a vested pension. In determining the amount of benefits, the one-half of social security paid for by the company is deducted from the gross pension benefit because our plan is integrated with the federal retirement plan. In your particular computation the amount of pension benefit based on the formula is $72.72. The one-half of social security paid for by the company is $99.45. Therefore, no benefit is...
Page 297 - I am chairman of the division of Federal taxation of the American Institute of Certified Public Accountants.
Page 312 - STATEMENT OF THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA The Associated General Contractors of America (AGC...
Page 402 - ... primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees...