Denver (Colo.) Bar Association, David J. Clarke, president, telegram
dated May 6, 1972, forwarded by Sheldon S. Cohen--

Dill, Warren, Denver, Colo., letter dated May 5, 1972, to Chairman Mills..
Dingell, Hon. John D., a Representative in Congress from the State of
Michigan, statement__

District of Columbia Dental Society, Dr. Henry J. Heim, president, letter
dated May 10, 1972, to Chairman Mills_

Page

246

812

722

812

Dixon, G. E., vice president, finance, Blue Bell, Inc., letter dated May 17, 1972, to Chairman Mills..

755

Doyle, Paul K., vice president, Union Oil Co. of California, letter dated
May 8, 1972, to Chairman Mills.

604

Dresser Industries, Inc., Virgil D. Lang, attorney, letter dated May 10, 1972, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

duPont, E. I., de Nemours & Co., E. R. Kane, senior vice president, letter
dated May 11, 1972, to Chairman Mills _ _
Dwyer, Gilbert E., vice president, administration, Kennecott Copper Corp.,
letter to John M. Martin, Jr., chief counsel, Committee on Ways and
Means

Dudeck, James R., Jacksonville, Fla., letter to John M. Martin, Jr., chief counsel, Committee on Ways and Means_

596

812

597

Eastman Kodak Co., Carl L. Stevenson, assistant vice president, letter
dated May 12, 1972, forwarded by John A. Cardon
Eck, John E., Jr., chairman, tax committee, American Textile Manu-
facturers Institute, letter dated May 18, 1972, to Chairman Mills___
Eli Lilly & Co., Harold M. Wisely, group vice president, letter dated
May 15, 1972, to Chairman Mills.

600

597

748

Elman, Leonard S., New York, N. Y., letter dated May 12, 1972, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means..
Empire State Home Furnishings Representatives Association, Edwin E.
Leff, president, letter dated May 5, 1972, to Chairman Mills.
Farrug, Eugene J., economics of legal profession committee, Chicago Bar
Association, letter dated May 2, 1972, forwarded by Sheldon S. Cohen..
Ferguson, William E., chairman of the board, Thomson & McKinnon
Auchincloss, Inc., letter dated May 1, 1972, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..

598

613

813

245

856

Finn, Michael F., Arlington, Va., letter dated May 17, 1972, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means

813

(The) Firestone Tire & Rubber Co., Lowell M. Jones, letter dated May 9, 1972, to Chairman Mills.

598

FMC Corp., R. F. Foster, director of personnel administration, letter dated May 5, 1972, to Chairman Mills.

599

Foster, R. F., director of personnel administration, FMC Corp., letter dated May 5, 1972, to Chairman Mills

Freedman, Gerald, legislative committee chairman, New England Home Furnishings Representatives Association, Inc., letter dated May 8, 1972, to Chairman Mills

599

843

Gatz, David, Birdsboro, Pa., letter dated May 3, 1972, to Chairman Mills. Gemmill, Kenneth W., Dechert, Price & Rhoads, Philadelphia, Pa., letter dated May 5, 1972, to Chairman Mills.

814

Gendel, Martin, president, Beverly Hills (Calif.) Bar Association, letter
dated May 1, 1972, forwarded by Sheldon S. Cohen...

Georgia Home Furnishings Representatives Association, Jim Hughes,
president, letter dated May 10, 1972, to Chairman Mills.
Gibala, Edward S., executive secretary, State Universities Retirement
System, letter dated April 27, 1972, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means

815

245

816

847

Gray, Milton H., president, Chicago Bar Association, letter dated May 3, 1972, with enclosure, forwarded by Sheldon S. Cohen

245

Gulf Oil Corp., V. J. Carton, manager, employee benefits, letter dated May 3, 1972, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Halpern, Hon. Seymour, a Representative in Congress from the State of
New York, statement..

Harrison, Ronald C., president, National Home Furnishings Representa-
tives Association, letter dated May 16, 1972, to Chairman Mills.

599

723

838

Houck, Kenneth L., assistant general counsel, Bethlehem Steel Corp.,
letter dated May 10, 1972, forwarded by Mr. Cardon__.
Houston (Tex.) Bar Association, Hartford H. Prewett, president, letter
dated May 5, 1972, forwarded by Sheldon S. Cohen....
Howard, Dr. Ernest B., executive vice president, American Medical Asso-
ciation, letter dated May 19, 1972, to Chairman Mills..
Hughes, Jim, president, Georgia Home Furnishings Representatives Asso-
ciation, letter dated May 10, 1972, to Chairman Mills.
Illinois State Bar Association, Morton John Barnard, president, letter
dated May 4, 1972, forwarded by Sheldon S. Cohen__
Indianapolis Bar Association, William J. Wood, president, letter dated
May 10, 1972, to Chairman Mills, with resolution_.
International Harvester Co., Roscoe W. Batts, vice president, industrial
relations, letter dated May 9, 1972, to the Committee on Ways and
Means

Heim, Dr. Henry J., president, District of Columbia Dental Society,
letter dated May 10, 1972, to Chairman Mills...

Hiemstra, James W., Inglewood, Calif., letter dated April 28, 1972, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means...
Herman, Elliot A., New York, N. Y., letter dated May 15, 1972, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means__
Hoehn, Kenneth W., vice president and treasurer Columbia Broadcasting
System, Inc., letter dated May 9, 1972, to the Committee on Ways and
Means

Page

812

816

816

596

596

246

748

816

246

817

600

Iowa State Bar Association, Edward H. Jones, secretary, telegram dated
May 3, 1972, forwarded by Sheldon S. Cohen..

247

Javits, Hon. Jacob K., a U.S. Senator from the State of New York:
S. 2, a bill, Pension and Employee Benefit Act.

122

Extracts from "Interim Report of Activities of Private Welfare and
Pension Plan Study, 1971" (S. Rept. 92-634) - -

Article, "Terminations of Pension Plans: 11 Years' Experience". Johnson & Higgins, Kenneth K. Keene, vice president and director, letter dated May 5, 1972, to John M. Martin, Jr., chief counsel, Committee on Ways and Means, with enclosure_

194

211

817

Johnson, Jack B., New England Life, letter dated May 11, 1972, to Chairman Mills..

822

Jones, Edward H., secretary, Iowa State Bar Association, telegram dated
May 3, 1972, forwarded by Sheldon S. Cohen...

247

Jones, Lowell M., the Firestone Tire & Rubber Co., letter dated May 9, 1972, to Chairman Mills..

598

Kadison, Stuart L., president, Los Angeles County (Calif.) Bar Association, letter dated May 3, 1972, to Ways and Means Committee__

247

Kane, E. R., senior vice president, E. I. duPont de Nemours & Co., letter dated May 11, 1972, to Chairman Mills..

Keene, Kenneth K., vice president and director, Johnson & Higgins, letter dated May 5, 1972, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Kennecott Copper Corp., Gilbert E. Dwyer, vice president, administration,
letter to John M. Martin, Jr., chief counsel, Committee on Ways and
Means.

LaChapelle, George R., president, Credit Union National Association,
Inc., statement..

Lafollette, Mary, Alaska Bar Association, telegram dated May 5, 1972,
forwarded by Sheldon S. Cohen--.

Lamon, Harry V., Jr., president, Southern Pension Conference, letter dated
May 18, 1972, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

Lang, Virgil D., attorney, Dresser Industries, Inc., letter dated May 10,
1972, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means..

Laughlin, Dr. Carl A., president, American Dental Association, letter
dated May 19, 1972, to Chairman Mills, with enclosure.
Lavercombe, Robert R., president, Cincinnati (Ohio) Bar Association,
telegram dated May 4, 1972, forwarded by Sheldon S. Cohen...

Leff, Edwin E., president, Empire State Home Furnishings Representatives Association, Inc., letter dated May 5, 1972, to Chairman Mills___

597

817

600

810

244

845

596

734

246

813

Le Matty, R. S., president, Blue Bell, Inc., letter dated May 17, 1972, to
Chairman Mills.

Page

755

Life Insurance Association of America and American Life Convention, joint statement...

743

Los Angeles County (Calif.) Bar Association, Stuart L. Kadison, president,
letter to Ways and Means Committee dated May 3, 1972..
Louisiana Home Furnishings Representatives, Mel Anish, president, letter
dated May 6, 1972, to Chairman Mills.

247

823

Lucas, William L., vice president-secretary, Martin Marietta Corp., letter dated May 8, 1972, to Chairman Mills_

601

Lurie, Alvin D., New York, N. Y., statement with enclosure.

823

Malone, John S., secretary, California Bar Association, telegram dated
May 7, 1972, forwarded by Sheldon S. Cohen...

245

Mann, L. K., executive vice president, Blue Bell, Inc., letter dated May 17, 1972, to Chairman Mills.

755

Marathon Oil Co., J. W. Bruskotter, manager, employee relations, letter dated May 15, 1972, to Chairman Mills.

600

Martin E. Segal Co., Robert D. Paul, president, statement..
Martin Marietta Corp., William L. Lucas, vice president-secretary, letter
dated May 8, 1972, to Chairman Mills..

McKenna, William F., general counsel/vice president, National League of
Insured Savings Associations, letter dated May 8, 1972, to Chairman
Mills

Meyer, Henry V., Denver, Colo., letter dated May 10, 1972, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means__
Michigan, State Bar of, Frederick G. Buesser, president, letter dated
May 5, 1972, forwarded by Sheldon S. Cohen..

Monsanto Co., W. B. Daume, director of corporate personnel, letter dated
May 10, 1972, to Chairman Mills...

601

Morris, E. A., chairman, Blue Bell, Inc., letter dated May 17, 1972, to
Chairman Mills.

755

Nabisco, Inc., D. H. Scott, vice president, letter dated May 8, 1972, to
Chairman Mills.

602

National Association of Manufacturers, statement.

833

National Home Furnishings Representatives Association, Ronald C.
Harrison president, letter dated May 16, 1972, to Chairman Mills---
National League of Insured Savings Associations, William F. McKenna,
general counsel/vice president, letter dated May 8, 1972, to Chairman
Mills

838

839

National Retail Merchants Association, James R. Williams, president, letter dated May 18, 1972, to Chairman Mills.

National Society of Public Accountants, R. J. Passero, president, letter dated May 18, 1972, to Chairman Mills..

840

842

New England Home Furnishings Representatives Association, Inc., Gerald
Freedman, legislative committee chairman, letter dated May 8, 1972, to
Chairman Mills..

843

New England Life, Jack B. Johnson, letter dated May 11, 1972, to Chairman Mills__

822

Noble, Stanley D., president, Council of Profit Sharing Industries, letter dated May 18, 1972, to Chairman Mills_.

808

Norton, Harold C., secretary, Alameda County (Calif.) Bar Association, letter dated May 5, 1972, forwarded by Sheldon S. Cohen..

244

Passero, R. J., president, National Society of Public Accountants, letter dated May 18, 1972, to Chairman Mills..

842

Paul, Robert D., president, Martin E. Segal Co., statement_

828

Pet, Inc., J. Price Reed, vice president and director of personnel, letter dated May 11, 1972, to Chairman Mills

603

Philadelphia Bar Association, Harold Cramer, chancellor, letter dated
May 4, 1972, forwarded by Sheldon S. Cohen...

248

Phillips Petroleum Co., W. R. Thomas, vice president, employee relations
department, letter dated May 30, 1972, to Chairman Mills.
Pittard, Dr. M. D., chairman, executive committee, Toccoa (Ga.) Clinic
Medical Associates, statement..

603

858

Prewett, Hartford H., president, Houston (Tex.) Bar Association, letter dated May 5, 1972, forwarded by Sheldon S. Cohen....

246

Reed, J. Price, vice president and director of personnel, Pet, Inc., letter dated May 11, 1972, to Chairman Mills_

Reynolds Aluminum, R. L. Adams, benefits manager, letter dated May 9, 1972, to Chairman Mills...

Rocky Mountain Motor Tariff Bureau, Curtis L. Wood, member, retire-
ment board, letter dated May 16, 1972, to the Committee on Ways and
Means...

Rossoff, Arthur L., chairman, Association of Long Island Engineers &
Scientists, letter dated May 19, 1972, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means, with enclosure_ - -
Schoeplein, Robert N., associate professor of economics, Institute of
Government & Public Affairs, University of Illinois, statement, on be-
half of Taxation With Representation...

Scholfield, Jack P., president, Seattle-King County (Wash.) Bar Asso-
ciation, letter dated May 4, 1972, forwarded by Sheldon S. Cohen...
Scott, D. H., vice president, Nabisco, Inc., letter dated May 8, 1972, to
Chairman Mills__.

Seattle-King County (Wash.) Bar Association, Jack P. Scholfield, presi-
dent, letter dated May 4, 1972, forwarded by Sheldon S. Cohen.........
Southern Pension Conference, Harry V. Lamon, Jr., president, letter dated
May 18, 1972, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Page

603

603

843

749

849

248

602

248

845

State Universities Retirement System, Edward S. Gibala, executive secretary, letter dated April 27, 1972, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

847

Stevenson, Carl L., assistant vice president, Eastman Kodak Co., letter dated May 12, 1972, forwarded by John A. Cardon............

597

Stewart, Samuel B., senior vice chairman of the board, Bank of America, letter dated May 12, 1972, to Chairman Mills.

754

Stone, Dale D., director, corporate human resources, Sun Oil Co., letter dated May 4, 1972, to the Committee on Ways and Means___

603

Stoops, Dale I., president, Alameda County (Calif.) Bar Association, telegram dated May 6, 1972, forwarded by Sheldon S. Cohen--

244

Sun Oil Co., Dale D. Stone, director, corporate human resources, letter
dated May 4, 1972, to the Committee on Ways and Means_
Taggart, John Y., New York, N. Y., letter dated May 18, 1972, to the
Committee on Ways and Means..

603

847

Taxation With Representation:

Barry Bressler, associate professor of economics, Richmond College,
City University of New York, statement---

847

Robert N. Schoeplein, associate professor of economics, Institute of
Government & Public Affairs, University of Illinois, statement...---
William Withers, professor of economics, Queens College, City Uni-
versity of New York, statement....

849

853

Thomas, W. R., vice president, employee relations department, Phillips
Petroleum Co., letter dated May 30, 1972, to Chairman Mills.
Thomson & McKinnon Auchincloss, Inc., William E. Ferguson, chairman
of the board, letter dated May 1, 1972, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

603

856

Thore, Eugene M. Washington, D.C., letter dated May 16, 1972, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means..
Toccoa (Ga.) Clinic Medical Associates, Dr. M. Ď. Pittard, chairman, ex-
ecutive committee, statement. -

857

858

Union Oil Company of California, Paul K. Doyle, vice president, letter dated May 8, 1972, to Chairman Mills..

604

U.S. Savings & Loan League, statement.

859

United States Steel Corp., William G. Whyte, vice president, letter dated
May 19, 1972, to Chairman Mills..

604

Verity, C. William Jr., chairman, Armco Steel Corp., letter dated May 4, 1972, to Chairman Mills___

596

Virginia Bar Association, John S. Davenport III, president, letter dated
May 4, 1972, forwarded by Sheldon S. Cohen...

248

Westinghouse Electric Corp., R. D. Blasier, vice president, industrial relations, letter dated May 10, 1972, to Chairman Mills...

604

Whitehurst, Hon. William G., a Representative in Congress from the State of Virginia, letter dated May 15, 1972, to Chairman Mills, with enclosures

730

Whyte, William G., vice president, United States Steel Corp., letter dated
May 19, 1972, to Chairman Mills..

Williams, James R., president, National Retail Merchants Association,
letter dated May 18, 1972, to Chairman Mills

Wisely, Harold M., group vice president, Eli Lilly & Co., letter dated May 15, 1972, to Chairman Mills.

Withers, William, professor of economics, Queens College, City University
of New York, statement, on behalf of Taxation With Representation____
Wood, Curtis L., member, retirement board, Rocky Mountain Motor
Tariff Bureau, letter dated May 16, 1972, to the Committee on Ways
and Means_.

Wood, William J., president, Indianapolis Bar Association, letter dated
May 10, 1972, to Chairman Mills, with resolution__

Page

604

840

598

853

843

817

Wurzel, Dr. Edward M., executive director, American Association of Medical Clinics, letter dated May 18, 1972, to Chairman Mills, with statement..

731