Employer Asset Reversions from Terminated Pension Plans

Employer Asset Reversions from Terminated Pension Plans PDF Author: United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 134

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Employer Asset Reversions from Terminated Pension Plans

Employer Asset Reversions from Terminated Pension Plans PDF Author: United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 134

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Employer asset reversions from terminated pension plans

Employer asset reversions from terminated pension plans PDF Author: United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 125

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Pension Plans

Pension Plans PDF Author: U S Government Accountability Office (G
Publisher: BiblioGov
ISBN: 9781289100056
Category :
Languages : en
Pages : 28

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In response to a congressional request, GAO reported on defined benefit pension plan terminations involving the reversion of excess plan assets to employers. GAO found that: (1) a higher-than-expected rate of return on investments was most often cited as the reason plans had excess assets at termination; (2) changes in corporate structure and employers' desire to use excess plan assets for non-pension-related purposes were most often cited as primary reasons for plan terminations; (3) most terminated plans were replaced by other plans, and defined contribution plans were used more often than defined benefit plans as replacements; and (4) Pension Benefit Guaranty Corporation, Internal Revenue Service and Department of Labor guidelines encouraged some employers to provide defined benefit replacement plans rather than defined contribution plans or no replacement plans at all.

Employer Asset Reversions from Terminated Pension Plans

Employer Asset Reversions from Terminated Pension Plans PDF Author: United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 132

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A Guide to Implementation of Statement 88 on Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits

A Guide to Implementation of Statement 88 on Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits PDF Author: Joan Lordi Amble
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 94

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The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Employee Retirement Income Security Act of 1974

The Employee Retirement Income Security Act of 1974 PDF Author:
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 216

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Overfunded Pension Plans

Overfunded Pension Plans PDF Author: United States. Congress. House. Select Committee on Aging
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 460

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Proposals in the President's Competitiveness Initiative that Affect Funding and Termination of Defined Benefit Pension Plans

Proposals in the President's Competitiveness Initiative that Affect Funding and Termination of Defined Benefit Pension Plans PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 104

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Current Issues Relating to Pension Benefit Guaranty Corporation (PBGC) Premiums and Single-employer Defined Benefit Pension Plans

Current Issues Relating to Pension Benefit Guaranty Corporation (PBGC) Premiums and Single-employer Defined Benefit Pension Plans PDF Author:
Publisher:
ISBN:
Category : Defined benefit pension plans
Languages : en
Pages : 64

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