Publisher's Synopsis
Excerpt from Present Law and Background Relating to Funding and Deductions for Defined Benefit Pension Plans: Scheduled for a Joint Hearing Before the Subcommittee on Oversight and the Subcommittee on Social Security of the Committee on Ways and Means on June 24, 1986
This document,1 prepared by the staff of the Joint Committee on Taxation, provides an overview of present law and background relating to funding and deductions for defined benefit pension plans.
The Subcommittees on Oversight and Social Security of the House Committee on Ways and Means have scheduled a joint hearing on June 24, 1986, which will focus on underfunding of some single-employer pension plans and the effect termination of such plans has on the Federal single-employer plan termination insurance program.
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