Examples of Qualified Defined Benefit Plans in a sentence
For information on single-employer DB funding rules, see Joint Committee on Taxation, Present Law and Background Relating to Qualified Defined Benefit Plans, JCX-99-14, September 15, 2014, at https://www.jct.gov/ publications.html?func=showdown&id=4666.
For a description of the funding rules applicable to single-employer defined benefit plans, see Joint Committee on Taxation, Present Law and Background Relating to Qualified Defined Benefit Plans (JCX-99-14), September 15, 2014, Part I.D.2, available at www.jct.gov.
For a description of the PBGC single-employer plan program, see Joint Committee on Taxation, Present Law and Background Relating to Qualified Defined Benefit Plans (JCX-99-14), September 15, 2014,Part I.E.2. Multiple-employer defined benefit plans are covered by the PBGC insurance program forsingle-employer plans.
Qualified Defined Benefit Plans Xxxxxx has two noncontributory defined benefit pension plans covering certain U.S. employees.
If any Participant is or has been a participant in more than one Qualified Defined Benefit Plans (whether or not terminated), the limitations contained in section 5.7 and this section shall apply as if all such plans were one plan.
A Medically Underwritten Mortality Study (MUMS) was carried out by an independent actuary to assess the current health of existing plan members through questionnaires and telephone interviews.
In 2014, AP expects to contribute $19.2 million to its US Qualified Defined Benefit Plans, $2.6 million to its US nonqualified defined benefit plans and $9.2 million to its non-US defined benefit plans.
As pension payment amounts are adjusted annually under the Qualified Defined Benefit Plans to take into account cost of living adjustments prescribed by the Secretary of Treasury, the amount of the Section 415 Defined Benefit Restoration Benefit shall be adjusted annually to reflect such changes.
Schedule 3(a)(i): List of US Qualified Defined Benefit Plans The US Qualified DB Plans consist of the Defense US Qualified DB Plans, the ITT US Qualified DB Plans and the Water US Qualified DB Plans.
In 2013, AP expects to contribute $5.3 million to its US Qualified Defined Benefit Plans, $2.6 million to its US nonqualified defined benefit plans and $8.7 million to its non-US defined benefit plans.