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Technical Explanation of the Tax and Pension Provisions of H.R. 3108, the "Pension Stability ACT," as Passed by the Senate on January 28, 2004

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Technical Explanation of the Tax and Pension Provisions of H.R. 3108, the "Pension Stability ACT," as Passed by the Senate on January 28, 2004 - United States Congress Joint

OCLC Number: 54480499 Excerpt: ...18 certain unfunded liabilities over ten years. In addition, the maximum amount of deductible contributions is generally the greater of: ( 1 ) the full funding limitation for the year; or ( 2 ) the 19 plan's unfunded current liability. PBGC premiums Because benefits under a defined benefit plan may be funded over ... Read More

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