Pension Funding Problems: Hearing Before the Select Committee on Aging, House of Representatives, Ninety-seventh Congress, Second Session, June 7, 1982U.S. Government Printing Office, 1982 - Broj stranica: 226 |
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30 percent accrued benefits actuarial assumptions amendment amortization amount annuity bankruptcy Benefit Guaranty Corporation benefit pension plan Board Braniff CHAIRMAN claims CLAUDE PEPPER Committee on Aging concerned CONGRESS THE LIBRARY contributions defined benefit pension defined benefit plan Employee Stock Plan enrolled actuary ERISA ESOP FASB fiduciary Financial Accounting funding methods future guaranteed benefits Harper & Row Harper and Row Internal Revenue Service investment LIBRARY OF CONGRESS ment MILLER million minimum funding requirements minimum funding standards MST stock Munnell net worth participants and beneficiaries payments PBGC PBGC's pension assets Pension Benefit Guaranty pension costs pension fund pension liabilities pension system plan assets plan participants plan sponsors plan's premium increase present value private pension plans problem Profit Sharing Plan projected purchase question reporting requirements Retirement Plan Row stock single employer statement surplus terminate the plan tion underfunding unfunded liabilities vested benefits
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Stranica 137 - Has given appropriate consideration to those facts and circumstances that, given the scope of such fiduciary's investment duties, the fiduciary knows or should know are relevant to the particular investment or investment course of action involved, including the role the investment or investment course of action plays in that portion of the plan's investment portfolio with respect to which the fiduciary has investment duties; and (ii) Has acted accordingly. (2) For purposes of paragraph (b)(l) of...
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