Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88
Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88
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In our eReader you can find the full English version of the book. Read Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88
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Health care continuation : maximum period . --Under the amendment, if an individual obtains health care continuation rights by virtue of a reduction of hours, and then separates from service within 18 months, his or her health care continuation rights with respect to the separation from service would exist for no more than 18 months (rather than 36 months under present law) from the date of reduction of hours .
B. Amendments Related to the Pension Protection Act 1. Interest rate on employee con...tributions . --Under the amendment, the rules on attributing income to employee contributions under a defined benefit plan would be modified as follows: (1) employee contributions plus income would not be limited by the employee's accrued benefit under the plan's benefit formula; and (2) the conversion of the employee's contributions . plus income to an annuity would be performed under the plan's interest rate. A transition rule would apply so that a plan amendment to conform to this rule would not be a cutback in an employee's accrued benefit.
What to read after Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Health care continuation : maximum period . --Under the amendment, if an individual obtains health care continuation rights by virtue of a reduction of hours, and then separates from service within 18 months, his or her health care continuation rights with respect to the separation from service would exist for no more than 18 months (rather than 36 months under present law) from the date of reduction of hours .
B. Amendments Related to the Pension Protection Act 1. Interest rate on employee con...tributions . --Under the amendment, the rules on attributing income to employee contributions under a defined benefit plan would be modified as follows: (1) employee contributions plus income would not be limited by the employee's accrued benefit under the plan's benefit formula; and (2) the conversion of the employee's contributions . plus income to an annuity would be performed under the plan's interest rate. A transition rule would apply so that a plan amendment to conform to this rule would not be a cutback in an employee's accrued benefit.
What to read after Description of Possible Committee Amendment to Provisions of H.R. 4845 : Pension-Related Technicals Jcx-12-88?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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