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" ... results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan... "
Employee Stock Ownership Plans and General Stock Ownership Trusts: Hearings ... - Stranica 344
napisao/la United States. Congress. Senate. Committee on Finance - 1978 - Broj stranica: 542
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Statistical Abstract of the United States

1999 - Broj stranica: 1034
...or maintained by an employer or an employee organization, or by both, to the extent that such plan (a) provides retirement income to employees, or (b) results in a deferral of income by employees tor periods extending to the termination of covered employment or beyond, regardless of the method...
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Statistical Abstract of the United States, Opseg 111

1991 - Broj stranica: 1026
...extent that such plan (a) provides retirement income to employees, or (b) results ma deferral of meóme by employees for periods extending to the termination of covered employment or beyond, regardless ot the method of calculating the contributions made to the plan, the method of calculating...
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Statistical Abstract of the United States

1993 - Broj stranica: 1060
...by an employer or an employee organization, or by both, to the extent that wide» i «I» «nieiil income to employees, or (b) results in a deferral of income by employee» lor period» extending on of covered employment or beyond, regardless of the method of calculating...
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United States Code, Opseg 4

United States - 1982 - Broj stranica: 1226
...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Internal Revenue Cumulative Bulletin, Izd. 3

United States. Internal Revenue Service - 1974 - Broj stranica: 584
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Reports of the United States Tax Court, Opseg 95

United States. Tax Court - 1991 - Broj stranica: 712
...surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Employee Retirement Income Security Act, 1974: Public Law 93-406 (H.R. 2).

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Labor - 1974 - Broj stranica: 464
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Compilation of Selected Labor Laws Pertaining to Labor Relations: Prepared ...

United States. Congress. Senate. Labor and Public Welfare Committee - 1974 - Broj stranica: 476
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Hearings, Reports and Prints of the Senate Committee on Labor and Public Welfare

United States. Congress. Senate. Committee on Labor and Public Welfare - 1974 - Broj stranica: 1094
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — regardless of the method of calculating the contributions made to the plan, the method of calculating...
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Oversight on the Employee Retirement Income Security Act of 1974: Hearings ...

United States. Congress. House. Education and Labor - 1975 - Broj stranica: 1000
...that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A) provides retirement income to employees, or (B)...to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating...
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