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
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 68
Book Description
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 68
Book Description
Pensions and Pension Plans
Author: United States. Department of Labor. Library
Publisher:
ISBN:
Category : Civil service
Languages : en
Pages : 88
Book Description
Publisher:
ISBN:
Category : Civil service
Languages : en
Pages : 88
Book Description
Summary of Proposals for Private Pension Plan Reform
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 44
Book Description
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 44
Book Description
Internal Revenue Cumulative Bulletin
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 458
Book Description
Publisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 458
Book Description
Daily Labor Report
Private Pension Plan Reform
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 172
Book Description
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 172
Book Description
Reimagining Pensions
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.
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.
Tax Management, Primary Sources
General Tax Reform: Pensions, profit sharing, and deferred compensation, February 22, 1973
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 268
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 268
Book Description
General Tax Reform
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1046
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1046
Book Description