Tax Proposals Affecting Private Pension Plans: Hearings, Ninety-second Congress, Second Session ... |
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accrued benefit actuarial administration amended American American Bar Association amount annuity assets bank Bar Association behalf bill capital Chairman Mills Cohen Committee Congress CORMAN corporate cost covered earned income economic eligible employee benefit employee's employer contributions employment established factor of production Federal fiduciary financing forwarded by Sheldon increase individual retirement account industry Internal Revenue Code Internal Revenue Service investment Keogh labor letter dated liabilities limitation Means ment million minimum owner-employee ownership participation Penn Center pension benefits pension funds percent present private pension plans private pension system private retirement problem profit sharing proposed section qualified individual retirement qualified plan recommend regulations reinsurance requirements retirement benefits retirement income retirement plans retirement savings retirement system rule of 50 savings plan SCHNEEBELI section 401 self-employed individuals self-employed persons social security statement subsection tax deduction taxable tion trust vesting standard vice president workers