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" With the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims... "
Fraud and Abuse in Employer Sponsored Health Benefit Plans: Hearing Before ... - Página 282
por United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 1990 - 409 páginas
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United States Reports: Cases Adjudged in the Supreme Court, Volume 473

United States. Supreme Court - 1988 - 970 páginas
...beneficiaries; and (ii) defraying reasonable expenses of administering the plan; "(B) with the care, skill, prudence, and diligence under the circumstances then...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims; "(C) by diversifying the investments...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1992 - 912 páginas
...provides, in part, that a fiduciary shall discharge his duties with respect to a plan with the care, skill, prudence, and diligence under the circumstances then...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims. (b) Investment duties. (1)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 908 páginas
...provides, in part, that a fiduciary shall discharge his duties with respect to a plan with the care, skill, prudence, and diligence under the circumstances then...capacity and familiar with such matters would use In the conduct of an enterprise of a like character and with like aims. (b) Investment duties. (1)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002 - 1012 páginas
...insurer's general account (irrespective of whether any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances then...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims, taking into account all obligations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 918 páginas
...provides, in part, that a fiduciary shall discharge his duties with respect to a plan with the care, skill, prudence, and diligence under the circumstances then...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims. (b) Investment duties. (1)...
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Internal Revenue Cumulative Bulletin, Edição 3

United States. Internal Revenue Service - 1974 - 584 páginas
...m-vn standard. — The substitute requires that each fiduciary of a plan act with the care, skill, prudence, and diligence under the circumstances then...capacity and familiar with such matters would use in conducting an enterprise of like character and with like aims. The conferees expect that the courts...
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Hearings, Reports and Prints of the Joint Economic Committee

United States. Congress. Joint Economic Committee - 1969 - 1770 páginas
...— "'(A) solely in the interests of the participants and their lienefiiciaries ; "'(B) with the care under the circumstances then prevailing that a prudent...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims ; and "'(C) in accordance with...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974 - 454 páginas
...tax wae due. (sec. 622) . Prudent Man Rule Fiduciary must use the same care, skill and prudence as a prudent man acting In a like capacity and familiar with such matters, (sec. 111). Limitation on Investments In Employer Securities Fiduciaries must diversify the investments...
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Investment Policies of Pension Funds: Hearings Before the Subcommittee on ...

United States. Congress. Economic Joint Committee - 1970 - 348 páginas
...— "'(A) solely in the interests of the participants and their benefiiciaries ; "'(B) with the care under the circumstances then prevailing that a prudent...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims ; and "'(C) in accordance with...
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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
...with respect to the moneys or other property of such a fund shall discharge his duties with the care under the circumstances then prevailing that a prudent...capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims." (3) The ABA also notes that...
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