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Part IV : Items of General Interest

By United States Department of the Treasury

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Book Id: WPLBN0000231597
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006

Title: Part IV : Items of General Interest  
Author: United States Department of the Treasury
Volume:
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Historic
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service

Citation

APA MLA Chicago

Service, I. R. (n.d.). Part IV : Items of General Interest. Retrieved from http://www.ebooklibrary.org/


Excerpt
Excerpt: Section 412(l) of the Code and section 302(d) of ERISA provide additional funding requirements for certain defined benefit pension plans. The additional funding requirements for a plan are in part based upon the current liability under a plan as defined in 412(l)(7) of the Code and section 302(d)(7) of ERISA. Section 412(l)(7)(C) of the Code and section 302(d)(7)(C) of ERISA provide for the interest rate and mortality table to be used to determine the current liability of a plan.

 

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