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Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement

Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 68

Book Description


Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement

Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 68

Book Description


Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement

Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages :

Book Description


Private Pension Plan Reform

Private Pension Plan Reform PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Pension Plans
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 1324

Book Description


Private Pension Plan Reform, Hearings Before the Subcommittee on Private Pension Plans ..., 93-1, May 21, 22, 23, 31; and June 4, and 12, 1973

Private Pension Plan Reform, Hearings Before the Subcommittee on Private Pension Plans ..., 93-1, May 21, 22, 23, 31; and June 4, and 12, 1973 PDF Author: United States. Congress. Senate. Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 642

Book Description


Private Pension Plan Reform: May 21, 22, and 23, 1973

Private Pension Plan Reform: May 21, 22, and 23, 1973 PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Pension Plans
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 636

Book Description


Reimagining Pensions

Reimagining Pensions PDF Author: Olivia S. Mitchell
Publisher: Oxford University Press
ISBN: 0198755449
Category : Business & Economics
Languages : en
Pages : 381

Book Description
The 1964 termination of the Studebaker Corporation's pension plan wiped out or significantly reduced the pensions of thousands of the automaker's employees and retirees. In response, the US Congress passed the 1974 Employee Retirement Income Security Act (ERISA), a monumental and revolutionary piece of legislation crafted to address corporate pension underfunding. The bill also set new rules regarding defined benefit (DB) and other retirement plans, and it established the Pension Benefit Guaranty Corporation as a government-run insurer to serve as a backdrop to U.S. corporate pensions. Despite the bill's far-ranging scope, in the decades since its passage, it has become evident that ERISA failed to achieve many of its intended objectives. The corporate pension scene today is in turmoil, and most private employers have terminated or frozen their traditional DB plans. In their place, employers are increasingly substituting defined contribution (DC) retirement saving plans, which pose a new set of responsibilities on employees and their firms. This volume investigates how and why traditional approaches to pension risk management have failed, and we also explore the new mechanisms required to strengthen retirement security for the future. Lessons from international experience are also included, ranging from Singapore to Switzerland, and the Netherlands to Australia.

Retirement Income Security for Employees Act, 1972

Retirement Income Security for Employees Act, 1972 PDF Author: United States. Congress. Senate. Labor and Public Welfare
Publisher:
ISBN:
Category :
Languages : en
Pages : 644

Book Description


Retirement Income Security for Employees Act, 1972

Retirement Income Security for Employees Act, 1972 PDF Author: United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 472

Book Description


Hearings

Hearings PDF Author: United States. Congress. Senate. Committee on Labor and Public Welfare
Publisher:
ISBN:
Category :
Languages : en
Pages : 1136

Book Description


Hearings

Hearings PDF Author: United States. Congress. House. Committee on Education
Publisher:
ISBN:
Category :
Languages : en
Pages : 2068

Book Description