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Samples in periodicals archive:
Workers in employer-sponsored health and retirement benefit plans who have questions about benefits laws can contact an EBSA benefits advisor at http://www.
Under previous accounting rules, the funded status of an employer's post retirement benefit plan (the difference between the plan assets and obligations) was not always reported on a company's balance sheet.
Voit (CCH, 2004), is divided into two parts--valuing retirement benefit plans and drafting qualified domestic relations orders (QDROs) and non-Employee Retirement Income Security Act of 1974 (ERISA) plan orders.
45 encourage companies and municipalities to restructure existing retirement benefit plans in anticipation of additional financial statement impact.
The decrease in earnings from 2003 was driven by a $14 million increase in non-cash pretax expense from employee retirement benefit plans and a $16 million decline in GDX Automotive pre-tax operating results, excluding employee retirement benefit plan expense.
TEI recommended that the definition of Eligible Retirement Benefit Plan follow the Internal Revenue Code and the Employee Retirement Income Security Act by treating plans that are retirement plans under those statutes as retirement plans for Pennsylvania purposes.
Our existing 401(k) plan will become the Company's primary retirement benefit plan.
Definition of Eligible Retirement Benefit Plan TEI believes the definition of Eligible Retirement Benefit Plan should follow the pattern of the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) and hence treat plans that are retirement plans under those statutes as retirement plans for Pennsylvania Personal Income Tax (PIT) purposes.