Multiemployer Pension Plans : The Section 415 Benefit Limits.

Provides overview of section 415(b) of the Internal Revenue Code, which sets limits on the maximum dollar benefit that can be paid from a tax-qualified pension plan and limits the percentage of a participant's salary that can be replaced by pension benefits. Describes multiemployer pension plan...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2001.
Series:	U.S. Congressional Research.
Subjects:	Finance > Law and legislation. Pensions. Retirement income. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Provides overview of section 415(b) of the Internal Revenue Code, which sets limits on the maximum dollar benefit that can be paid from a tax-qualified pension plan and limits the percentage of a participant's salary that can be replaced by pension benefits. Describes multiemployer pension plans, discusses problems beneficiaries have with section 415 limits, and addresses policy issues and legislative developments.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.