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" employee pension benefit plan" and "pension plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that by its express terms or as a... "
Fraud and Abuse in Employer Sponsored Health Benefit Plans: Hearing Before ... - Página 350
por United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 1990 - 409 páginas
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Statistical Abstract of the United States

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...
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Statistical Abstract of the United States

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...
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United States Code, Volume 4

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)...
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Internal Revenue Cumulative Bulletin, Edição 3

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)...
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Internal Revenue Cumulative Bulletin

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...
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Private Welfare and Pension Plan Legislation, Hearings Before the General ...

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...
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Private Welfare and Pension Plan Legislation: Hearings, Ninety-first ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - 1970 - 1054 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...
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Reports of the United States Tax Court, Volume 95

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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Welfare and Pension Plan Legislation: Hearings, Ninety-second Congress ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - 1972 - 210 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 (A) providing for its participants or their beneficiaries, through the purchase...
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Welfare and Pension Plan Legislation: Hearings, Ninety-third Congress, First ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - 1973 - 852 páginas
...benefits described in writin; to the employees, and which was heretofore or is hereafter established 01 maintained by an employer or by an employee organization, or by both, foj the purpose of providing for its participants or their beneficiaries, by the pur chase of insurance...
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