Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
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Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-06-19
Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-19 with categories.
Effects of the Employee Retirement Income Security Act on Pension Plans With Fewer Than 100 Participants
Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1979
Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Pension trusts categories.
Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1979
Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Pension trusts categories.
Retirement Security
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Author : U S Government Accountability Office (G
language : en
Publisher: BiblioGov
Release Date : 2013-07-01
Retirement Security written by U S Government Accountability Office (G and has been published by BiblioGov this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-01 with categories.
The Employee Retirement Income Security Act (ERISA) established minimum standards and requirements governing the design and operation of private pension plans. Responsibilities for carrying out the Act are assigned to the Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation. As of mid-1977, 471,341 (93 percent) of the private pension plans had fewer than 100 participants. About 18 percent of the plans had terminated, and 82 percent continued. In order to meet ERISA's participation and vesting standards, almost all of the defined benefit and defined contribution plans had to be revised, and about 58 percent of the Keogh plans required revision. Employers spent over $500 million in administrative costs resulting from the Act; about 67 percent of these costs were one-time costs for revising the plans to meet the Act's requirements, and about 33 percent were increased annual administrative costs. Some of the annual reporting requirements have been eliminated in order to reduce the administrative costs of the pension plans.
Administration Of The Employee Retirement Income Security Act
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Author : United States. Labor-Management Service Administration. Office of Employee Benefits Security
language : en
Publisher:
Release Date :
Administration Of The Employee Retirement Income Security Act written by United States. Labor-Management Service Administration. Office of Employee Benefits Security and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Employee fringe benefits categories.
Administration Of The Employee Retirement Income Security Act
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Author : United States. Department of Labor
language : en
Publisher:
Release Date : 1975
Administration Of The Employee Retirement Income Security Act written by United States. Department of Labor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Employee fringe benefits categories.
Effect Of The Employee Retirement Income Security Act On The Termination Of Single Employer Defined Benefit Pension Plans
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1978
Effect Of The Employee Retirement Income Security Act On The Termination Of Single Employer Defined Benefit Pension Plans written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Old age pensions categories.
The Impact Of The Employee Retirement Income Security Act Of 1974 On Small Private Pension And Profit Sharing Plans In Arkansas
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Author : Joseph Walter Wilson
language : en
Publisher:
Release Date : 1980
The Impact Of The Employee Retirement Income Security Act Of 1974 On Small Private Pension And Profit Sharing Plans In Arkansas written by Joseph Walter Wilson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Retirement income categories.
Retirement Security
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Author : U S Government Accountability Office (G
language : en
Publisher: BiblioGov
Release Date : 2013-07-01
Retirement Security written by U S Government Accountability Office (G and has been published by BiblioGov this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-01 with categories.
The Employee Retirement Income Security Act (ERISA) requires private pension plans to meet extensive, complex minimum standards and reporting and disclosure requirements. Concerns were expressed about ERISA effects on small businesses and their employees and the increase in pension plan terminations after enactment of the legislation. The act did contribute to a large degree to pension plan terminations, but economic and other factors played a more significant role. The adverse effect on workers indicated by the number of terminations is misleading because: (1) in terminations of plans attributed to ERISA, the plans generally did not meet the act's minimum participation and vesting requirements; (2) participants of terminated plans had received or were to receive almost all of their vested benefits under existing plan provisions; and (3) about 41 percent of the sponsors of terminating plans continued pension coverage for their employees through other plans. According to plan sponsors, major factors contributing to termination were the increased costs of providing benefits and revising and administering plans, the burden of meeting reporting and disclosure requirements, the need for clarifying regulations, and concern about penalties. The increased costs and provisions for compliance and reporting are necessary to ensure employees' rights to receive adequate benefits. Agencies involved have made progress in providing guidelines for meeting requirements and have reduced the reporting and disclosure burden. Agencies should continue such efforts, consistent with the protection of participants.
Administration Of The Employee Retirement Income Security Act
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Author : United States. Department of Labor
language : en
Publisher:
Release Date : 1978
Administration Of The Employee Retirement Income Security Act written by United States. Department of Labor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Employee fringe benefits categories.