| United States. Internal Revenue Service - 1974 - Broj stranica: 584
...familiar with such matters would use in conducting an enterprise of like character and with like aims. The conferees expect that the courts will interpret...special nature and purpose of employee benefit plans. Under the Internal Revenue Code, qualified retirement plans must be for the exclusive benefit of the... | |
| United States. Congress. House. Education and Labor - 1975 - Broj stranica: 1000
...familiar with such matters would use in conducting an enterprise of like character and with like aims. The conferees expect that the courts will interpret...special nature and purpose of employee benefit, plans. Under the Internal Revenue Code, qualified retirement plans must be for the exclusive benefit of the... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - Broj stranica: 60
...providing that the fiduciary obligations of the trustees of a qualified trust .-ire to be interpreted "bearing in mind the special nature and purpose of employee benefit plans." H. Conf. Rep. 93-1 280 at 302. Suppose the trustees of a qualified pension trust are requested by the... | |
| United States. Congress. Senate. Select Committee on Small Business - 1979 - Broj stranica: 1636
...§407(d)(3)(A)(ii), 780,407*. (20) ERISA 5 404(a)(l)(C) & (2), f 80,404*. (21) ERISA J 407(a) & (b), 5 80,407*. (22) The ERISA Conference Report, H. Rept....substantial Investments in employer securities." (23) ERISA 55 406(a)(2), « 80,406* & 407, <! 80,407*. (W) Reg. 5 54.4975-ll(a) (5), 1 85,177*. <23) Reg. S 54.4975-11... | |
| United States. Congress. Senate. Select Committee on Small Business - 1979 - Broj stranica: 696
...80,407*. The ERISA Conference Report, H. Rept. 93-1280 (8/12/74), states that the "conferees expect thu.t the courts will interpret this prudent man rule (and...for substantial investments in employer securities." (S3) ERISA 33 406(a)(2). f 80,406* & 407. 1 80,407*. CM) Reg. § 54.4975-ll(a) (5), 1 85,177*. <2o)... | |
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