Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88
Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88
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In our eReader you can find the full English version of the book. Read Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88 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 Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88
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To quickly assess the difficulty of the text, read a short excerpt:
A prohibited transaction exemption granted by the Secretary of Labor does not exempt a fiduciary from complying with these rules.
C. Remedies for Breach of Fiduciary Duty The Secretary of Labor, a participant, a beneficiary, or a fiduciary may bring an action under ERISA for a violation of fiduciary duty. A fiduciary that breaches any of the duties imposed on fiduciaries by ERISA is personally liable to the plan for any losses resulting from the breach. A fiduciary may be required to restore to... the plan any profits the fiduciary made through use of plan assets. A court may impose whatever additional equitable or remedial relief it deems appropriate, including removal of the fiduciary.
-9- III. REQUIREMENTS OF THE INTERNAL REVENUE CODE A. Exclusive Benefit Rule The Internal Revenue Code does not have extensive rules regarding investment plan assets. The Code does require, however, that, prior to the termination of a qualified plan, no part of the assets of the plan may be used for or diverted to purposes other than for the exclusive benefit of the employees covered by the plan and their beneficiaries.
What to read after Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88?
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:
A prohibited transaction exemption granted by the Secretary of Labor does not exempt a fiduciary from complying with these rules.
C. Remedies for Breach of Fiduciary Duty The Secretary of Labor, a participant, a beneficiary, or a fiduciary may bring an action under ERISA for a violation of fiduciary duty. A fiduciary that breaches any of the duties imposed on fiduciaries by ERISA is personally liable to the plan for any losses resulting from the breach. A fiduciary may be required to restore to... the plan any profits the fiduciary made through use of plan assets. A court may impose whatever additional equitable or remedial relief it deems appropriate, including removal of the fiduciary.
-9- III. REQUIREMENTS OF THE INTERNAL REVENUE CODE A. Exclusive Benefit Rule The Internal Revenue Code does not have extensive rules regarding investment plan assets. The Code does require, however, that, prior to the termination of a qualified plan, no part of the assets of the plan may be used for or diverted to purposes other than for the exclusive benefit of the employees covered by the plan and their beneficiaries.
What to read after Overview of Present Law Relating to the Investment of Pension Plan Assets : Scheduled for a Hearing Before the Subcommittee On Oversight of the Committee On Ways And Means On July 12, 1988 Jcx-14-88?
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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