Multiemployer Pension Plans [electronic resource] : The Section 415 Benefit Limits.

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 plan...

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Bibliographic Details

Online Access:	Full Text (via ProQuest)
Corporate Author:	Library of Congress. Congressional Research Service
Format:	Electronic eBook
Language:	English
Published:	[S.l] : [s.n.], 2001.
Subjects:	Finance > Law and legislation. Pensions. Retirement income.