Internal Revenue Cumulative Bulletin, Ediția 3

accrued benefit actuarial addition administrator allowed amended amortized amount annual annuity apply assets authorized basis beginning beneficiaries bill bond committee compensation contract contributions corporation cost court covered deduction delegate described described in section determined distribution effect election employee enactment established exceed excess exempt existing experience extent fiduciary funding standard imposed income increase individual retirement inserting interest Internal Revenue Code investment less liabilities limitation loss maintained means meet ment method minimum funding necessary normal organization paid paragraph participant payment pension plan percent period permitted person prescribed present prior prohibited qualified reasonable receive regard regulations relating requirements respect result retirement account retirement plans rules satisfy Secretary Secretary of Labor separate statement subparagraph subsection substantial taxable term termination thereof tion transaction Treasury treated trust United unless vesting