Multiemployer Pension Plans : The Section 415 Benefit Limits.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Finance--Law and legislation.

Finance.

Pensions.

Retirement income.

Physical Description:

1 online resource (6 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2001.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Provides overview of section 415(b) of the Internal Revenue Code, which sets limits on the maximum dollar benefit that can be paid from a tax-qualified pension plan and limits the percentage of a participant's salary that can be replaced by pension benefits. Describes multiemployer pension plans, discusses problems beneficiaries have with section 415 limits, and addresses policy issues and legislative developments.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Multiemployer Pension Plans

Access Restriction:

Restricted for use by site license.