| 1998 - 1266 páginas
...Plan: 1980 to 1994 ("Penston plan" is defined by the Employee Retirement Income Security Act (ERISA) as "any plan, fund, or program which was heretofore or...hereafter established or maintained by an employer or an employee organization, or by both, to the extent that such plan (a) provides retirement income to... | |
| 1999 - 1034 páginas
..."Pension plan" is defined by the Employee Retirement Income Security Act (ERISA) as "any plan, nd, or program which was heretofore or is hereafter established or maintained by an employer or an employee organization, or by both, to the extent that such plan (a) provides retirement income to... | |
| United States - 1982 - 1226 páginas
...as provided in subparagraph (B), the terms "employee pension benefit plan" and "pension plan" mean any plan, fund, or program which was heretofore or...employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program— (i)... | |
| United States. Internal Revenue Service - 1974 - 584 páginas
...insurance to provide such pensions). (2) The terms "employee pension benefit plan" and "pension plan" mean any plan, fund, or program which was heretofore or...employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program — (A)... | |
| United States. Internal Revenue Service - 1974 - 454 páginas
...plan, fund, or program which is communicated or its benefits described in writing to the employees, and which was heretofore or is hereafter established or...employer or by an employee organization, or by both, for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance... | |
| United States. Congress. House. Education and Labor - 1970 - 990 páginas
...program which is communicated or its benefits described in writing to the employees as a group and which was heretofore or is hereafter established or maintained by an employer or by an employer together with an employee organization, for the purpose of providing for its participants... | |
| United States. Tax Court - 1991 - 712 páginas
...as provided in subparagraph (B), the terms "employee pension benefit plan" and "pension plan" mean any plan, fund, or program which was heretofore or...employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program— (i)... | |
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