Reorganization plan no. 4 of 1978: hearing before the Committee on Governmental Affairs, United States Senate, Ninety-fifth Congress, second session, on a reorganization plan to improve the administration of the Employment retirement income security act of 1974, pursuant to 5 U.S.C. 903 (91 STAT. 30), September 7, 1978

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U.S. Government Printing Office, 1978 - Broj stranica: 54
 

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Stranica 34 - ... So much of the personnel, property, records, and unexpended balances of appropriations, allocations, and other funds employed, used, held available, or to be made available in connection with the functions transferred...
Stranica 8 - Under section 401 (a) (2) a trust is not qualified unless under the trust instrument it is impossible (in the taxable year and at any time thereafter before the satisfaction of all liabilities to employees or their beneficiaries covered by the trust) for any part of the trust corpus or income to be used for, or diverted to, purposes other than for the exclusive benefit of such employees or their beneficiaries.
Stranica 28 - In compliance with paragraph ll(b) of Rule XXVI of the Standing Rules of the Senate, the Committee makes the following evaluation of the regulatory impact which would be incurred in carrying out S.
Stranica 9 - ... (2) the amount (if any) paid for such property, shall be included in the gross income of the person who performed such services in the first taxable year in which the rights of the person having the beneficial interest in such property are transferable or are not subject to a substantial risk of forfeiture, whichever is applicable.
Stranica 11 - ... to discriminate in favor of employees who are officers, shareholders, or highly compensated...
Stranica 34 - Budget shall determine, shall be transferred to the appropriate agency, or component at such time or times as the Director of the Office of Management and Budget shall provide except that no such unexpended balances transferred shall be used for purposes other than those for which the appropriation was originally made. The Director of the Office of Management and Budget shall provide for terminating the affairs of...
Stranica 27 - Vote of the Committee In compliance with section 133 of the Legislative Reorganization Act of 1946, the following statement is made relative to the vote by the committee on the motion to report the bill.
Stranica 29 - Senate, to dispense with the requirements of subsection 4 of rule XXIX of the Standing Rules of the Senate (relating to the showing of changes in existing law made by the bill, as reported).
Stranica 32 - ERTSA, the Secretary of the Treasury shall notify the Secretary of Labor prior to the time of commencing any proceeding to determine whether the action violates the exclusive benefit rule of subsection 401 (a) of the Code, but not later than prior to issuing a preliminary...
Stranica 24 - employee stock ownership plan'' means an individual account plan — (A) which is a stock bonus plan which is qualified, or a stock bonus plan and money purchase...

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