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Technical Explanation of H.R. 1000, the "Pension Security Act of 2003," as Passed by the House of Representatives on May 14, 2003

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OCLC Number: 54616042 Excerpt: ...9 contributions. An applicable individual account plan does not include a one-participant retirement plan ( as defined above ). Any benefit statement is required to indicate, on the basis of the latest available information, the total benefits accrued for the participant or beneficiary, and the participant's or beneficiary's vested accrued benefit, if any, or the earliest date on which the accrued benefit will become vested. In the case of a quarterly statement provided to a participant or ...

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