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108hr4683ih | (b) Authorities
The Commission may, for the purposes of preparing and implementing the management plan, use funds made available under this Act to— (1) make grants to, and enter into cooperative agreements with the States of South Carolina and Georgia, political subdivisions of those States, a nonprofit organization, ... |
108hr4683ih | Management Plan
(a) In general
The management plan for the Heritage Corridor shall— (1) include comprehensive policies, strategies, and recommendations for conservation, funding, management, and development of the Heritage Corridor; (2) take into consideration existing State, county, and local plans in the developmen... |
108hr4683ih | and develop the Heritage Corridor in the first 5 years of implementation; (5) include an inventory of the historical, cultural, natural, resources of the Heritage Corridor related to the themes of the Heritage Corridor that should be preserved, restored, managed, developed, or maintained; (6) recommend policies and str... |
108hr4683ih | restoration, construction, and specific commitments for implementation that have been made by the Commission or any government, organization, or individual for the first 5 years of implementation; (8) include an analysis and recommendations for the ways in which Federal, State, or local programs may best be coordinated... |
108hr4683ih | (c) Failure to submit
If the Commission fails to submit the management plan to the Secretary in accordance with subsection (b), the Heritage Corridor shall not qualify for Federal funding until the management plan is submitted. (d) Approval or disapproval of management plan
(1) In general
The Secretary shall approve... |
108hr4683ih | (2) Criteria
In determining whether to approve the management plan, the Secretary shall consider whether— (A) the Commission has afforded adequate opportunity, including public hearings, for public and governmental involvement in the preparation of the management plan; (B) the resource preservation and interpretation ... |
108hr4683ih | (3) Action following disapproval
If the Secretary disapproves the management plan, the Secretary shall advise the Commission in writing of the reasons therefore and shall make recommendations for revisions to the management plan. The Secretary shall approve or disapprove a proposed revision not later than 60 days afte... |
108hr4683ih | Authorities of the Secretary
(a) Technical and financial assistance
(1) In general
Upon a request of the Commission, the Secretary may provide technical and financial assistance for the development and implementation of the management plan. (2) Priority for assistance
In providing assistance under paragraph (1), th... |
108hr4683ih | (3) Spending for non-federal property
(A) In general
The Commission may expend Federal funds made available under this Act on nonfederally owned property that is— (i) identified in the management plan; or (ii) listed or eligible for listing on the National Register for Historic Places. |
108hr4683ih | (B) Agreements
Any payment of Federal funds made pursuant to this Act shall be subject to an agreement that conversion, use, or disposal of a project so assisted for purposes contrary to the purposes of this Act, as determined by the Secretary, shall result in a right of the United States to compensation of all funds ... |
108hr4683ih | Duties of other Federal agencies
Any Federal agency conducting or supporting activities directly affecting the Heritage Corridor shall— (1) consult with the Secretary and the Commission with respect to such activities; (2) cooperate with the Secretary and the Commission in carrying out their duties under this Act and,... |
108hr4683ih | Coastal Heritage Centers
In furtherance of the purposes of this Act and using the authorities made available under this Act, the Commission shall establish one or more Coastal Heritage Centers at appropriate locations within the Heritage Corridor. 11. Authorization of Appropriations
(a) In general
There is authorize... |
108hr4683ih | (b) Cost share
Federal funding provided under this Act may not exceed 50 percent of the total cost of any activity for which assistance is provided under this Act. (c) In-kind contributions
The Secretary may accept in-kind contributions as part of the non-Federal cost share of any activity for which assistance is pro... |
108hr5397ih | 1. Short title and table of contents
(a) Short title
This Act may be cited as the Retirement Enhancement Act of 2004. (b) Table of contents
The table of contents is as follows: Sec. 1. Short title and table of contents Title I—Improved participation and vesting Sec. 101. Minimum coverage requirements Sec. 102. Minim... |
108hr5397ih | Model small employer group pension plan Sec. 106. Enforcement under ERISA of requirements for simplified employee pensions Title II—Improved pension protections for women Sec. 201. Elimination of integration with workers’ compensation and similar benefits Sec. 202. Spousal consent required for distributions from define... |
108hr5397ih | Right of spouse to know distribution information Sec. 207. Repeal of reduction in military Survivor Benefit Plan annuities at age 62 Sec. 208. Survivor annuities for widows, widowers, and former spouses of Federal employees who die before attaining age for deferred annuity under Civil Service Retirement System Sec. 209... |
108hr5397ih | Amendments relating to effective date provision of the Civil Service Retirement Spouse Equity Act of 1984 Sec. 211. Entitlement of divorced spouses to railroad retirement annuities independent of actual entitlement of employee Sec. 212. Extension of tier II railroad retirement benefits to surviving former spouses pursu... |
108hr5397ih | Participation of participants in trusteeship of single-employer plans providing for employee contributions Sec. 304. Diversification of investment of account assets held under individual account plans Sec. 305. Removal of $500,000 cap on bonding requirement Sec. 306. Disclosure regarding investments and voting of proxi... |
108hr5397ih | Disclosures to Secretary of Labor relating to plan termination and relating to plan sponsors after acquisition or merger of plans Sec. 403. Disclosure of operating income of employers adjusted so as to exclude certain components mandated in FASB rules governing accounting for defined benefit pension plans Sec. 404. Spe... |
108hr5397ih | Review of benefit determinations Sec. 410. Allowable relief Sec. 411. Assessment by Secretary of Labor of penalties for failures to meet disclosure requirements Sec. 412. Missing participants and unclaimed benefits Sec. 413. Fiduciary duties with respect to changes in investment options Sec. 414. Office of Pension Part... |
108hr5397ih | Automatic rollover upon mandatory distribution in excess of $1,000 Sec. 503. Prompt distribution from defined contribution plans upon termination of participant’s covered employment Title VI—General provisions Sec. 601. General effective date Sec. 602. Plan amendments 101. Minimum coverage requirements
LAJohnston: Rev... |
108hr5397ih | (a) In general
Part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 201 et seq. ) is amended by inserting after section 201 the following new section: 201A. Minimum coverage requirements
(a) General rule
Each pension plan maintained by an employer shall benefit all emplo... |
108hr5397ih | whether the requirements of subsection (a) are met with respect to the employees of the employer maintaining the plan, there shall be excluded from consideration— (A) employees who are included in a unit of employees covered by an agreement which, as determined in accordance with regulations issued by the Secretary, co... |
108hr5397ih | which is established or maintained pursuant to an agreement which, as determined in accordance with regulations issued by the Secretary, constitutes a collective bargaining agreement between airline pilots represented in accordance with title II of the Railway Labor Act and the employer or 2 or more employers including... |
108hr5397ih | (2) Special rules
(A) Treatment of employees in units covered by collective bargaining agreements
Subsection (a) shall apply separately with respect to employees (of an employer referred to in paragraph (1)(A)) who are in a unit of employees described in paragraph (1)(A). (B) Treatment of certain airline employees
P... |
108hr5397ih | (c) Exclusion of employees not meeting age and service requirements
(1) In General
If a plan— (A) prescribes, consistent with section 202(a), minimum age and service requirements as a condition of participation, and (B) excludes all employees not meeting such requirements from participation, then such employees shall... |
108hr5397ih | (2) Requirements may be met separately with respect to excluded group
If employees not meeting the minimum age or service requirements of section 202(a)(1) (without regard to subparagraph (B) thereof) are covered under a plan of the employer which meets the requirements of subsection (a) separately with respect to suc... |
108hr5397ih | (3) Requirements not treated as being met before entry date
An employee shall not be treated as meeting the age and service requirements described in this subsection until the first date on which, under the plan, any employee with the same age and service would be eligible to commence participation in the plan. |
108hr5397ih | (d) Line of business exception
(1) In General
If, under section 414(r) of the Internal Revenue Code of 1986, an employer is treated as operating separate lines of business for a year, the employer may apply the requirements of this section for such year separately with respect to employees in each separate line of bu... |
108hr5397ih | (2) Plan must be nondiscriminatory
Paragraph (1) shall not apply with respect to any plan maintained by an employer unless such plan benefits such employees as qualify under a classification set up by the employer and found by the Secretary of the Treasury not to be discriminatory in favor of highly compensated employ... |
108hr5397ih | (2) Aggregation rules
An employer may elect to designate— (A) 2 or more trusts, (B) 1 or more trusts and 1 or more annuity plans, or (C) 2 or more annuity plans, as part of 1 plan to determine whether the requirements of this section are met with respect to such plan. (3) Special rules for certain dispositions or acqu... |
108hr5397ih | or (o) of section 414 of such Code, then the requirements of this section shall be treated as having been met during the transition period with respect to any plan covering employees of such person or any other member of such group if— (i) such requirements were met immediately before each such change, and (ii) the cov... |
108hr5397ih | (B) Transition period
For purposes of subparagraph (A), the term transition period means the period— (i) beginning on the date of the change in members of a group, and (ii) ending on the last day of the 1st plan year beginning after the date of such change. (4) Eligibility to contribute
In the case of contributions w... |
108hr5397ih | (5) Regulations
The Secretary of the Treasury shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.. (b) Clerical amendment
The table of contents in section 1 of such Act is amended by inserting after the item relating to section 201 the following new item: Sec... |
108hr5397ih | in the case of any plan, whether the requirements of subsection (a) are met with respect to the employees of the employer maintaining the plan, there shall be excluded from consideration— (A) employees who are included in a unit of employees covered by an agreement which, as determined in accordance with regulations is... |
108hr5397ih | which is established or maintained pursuant to an agreement which, as determined in accordance with regulations issued by the Secretary, constitutes a collective bargaining agreement between airline pilots represented in accordance with title II of the Railway Labor Act and the employer or 2 or more employers including... |
108hr5397ih | (2) Special rules
(A) Treatment of employees in units covered by collective bargaining agreements
Subsection (a) shall apply separately with respect to employees (of an employer referred to in paragraph (1)(A)) who are in a unit of employees described in paragraph (1)(A). (B) Treatment of certain airline employees
P... |
108hr5397ih | (c) Exclusion of employees not meeting age and service requirements
(1) In General
If a plan— (A) prescribes, consistent with section 202(a), minimum age and service requirements as a condition of participation, and (B) excludes all employees not meeting such requirements from participation, then such employees shall... |
108hr5397ih | (2) Requirements may be met separately with respect to excluded group
If employees not meeting the minimum age or service requirements of section 202(a)(1) (without regard to subparagraph (B) thereof) are covered under a plan of the employer which meets the requirements of subsection (a) separately with respect to suc... |
108hr5397ih | (3) Requirements not treated as being met before entry date
An employee shall not be treated as meeting the age and service requirements described in this subsection until the first date on which, under the plan, any employee with the same age and service would be eligible to commence participation in the plan. |
108hr5397ih | (d) Line of business exception
(1) In General
If, under section 414(r) of the Internal Revenue Code of 1986, an employer is treated as operating separate lines of business for a year, the employer may apply the requirements of this section for such year separately with respect to employees in each separate line of bu... |
108hr5397ih | (2) Plan must be nondiscriminatory
Paragraph (1) shall not apply with respect to any plan maintained by an employer unless such plan benefits such employees as qualify under a classification set up by the employer and found by the Secretary of the Treasury not to be discriminatory in favor of highly compensated employ... |
108hr5397ih | (2) Aggregation rules
An employer may elect to designate— (A) 2 or more trusts, (B) 1 or more trusts and 1 or more annuity plans, or (C) 2 or more annuity plans, as part of 1 plan to determine whether the requirements of this section are met with respect to such plan. (3) Special rules for certain dispositions or acqu... |
108hr5397ih | or (o) of section 414 of such Code, then the requirements of this section shall be treated as having been met during the transition period with respect to any plan covering employees of such person or any other member of such group if— (i) such requirements were met immediately before each such change, and (ii) the cov... |
108hr5397ih | (B) Transition period
For purposes of subparagraph (A), the term transition period means the period— (i) beginning on the date of the change in members of a group, and (ii) ending on the last day of the 1st plan year beginning after the date of such change. (4) Eligibility to contribute
In the case of contributions w... |
108hr5397ih | (5) Regulations
The Secretary of the Treasury shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. 102. Minimum participation requirements
(a) In General
Sections 202(a)(3), 203(b)(2), and 204(b)(4) of the Employee Retirement Income Security Act of 1974 ( 29 ... |
108hr5397ih | (b) Conforming amendments
(1) Sections 202(a)(3)(D), 203(b)(2)(D), and 204(b)(4)(E) ( 29 U.S.C. 1052(a)(3)(D) , 1053(b)(2)(D), and 1054(b)(4)(E)) are each amended by striking 125 days and inserting 94 days. (2) Sections 202(b)(5)(B) and 203(b)(3)(E)(ii) ( 29 U.S.C. |
108hr5397ih | 1052(b)(5)(B) and 1053(b)(3)(E)(ii)) are each amended by striking 501 hours and inserting 376 hours. (3) Section 203(b)(3)(A) ( 29 U.S.C. 1053(b)(3)(A) ) is amended by striking 500 hours and inserting 375 hours. 103. Faster vesting of benefits under defined contribution plans
Section 203(a) of the Employee Retirement ... |
108hr5397ih | 1053(a) ) is amended— (1) by striking paragraph (2)(A) and inserting the following: (A) A plan satisfies the requirements of this subparagraph if an employee has a nonforfeitable right to 100 percent of the employee’s accrued benefit derived from employer contributions— (i) in the case of a defined benefit plan, as of ... |
108hr5397ih | ; (2) in paragraph (2)(B), by inserting after if the following: the plan is a defined benefit plan and, under the plan, ; and (3) in paragraph (4), by striking paragraph (2) shall be applied— and all that follows through subparagraph (B): and inserting paragraph (2)(B) shall be applied by substituting for the table con... |
108hr5397ih | Prohibition of requests by plan sponsors for waiver of employee rights
(a) In general
Part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1051 et seq. ) is amended— (1) by redesignating section 211 as section 212; and (2) by inserting after section 210 the following new ... |
108hr5397ih | Prohibition of requests by plan sponsors for waiver of employee rights
A plan sponsor may not request any individual to waive any right of coverage under, or participation in, any pension plan which is granted by this title.. (b) Clerical amendment
The table of contents in section 1 of such Act is amended— (1) by str... |
108hr5397ih | Prohibition of requests by plan sponsors for waiver of employee rights
A plan sponsor may not request any individual to waive any right of coverage under, or participation in, any pension plan which is granted by this title. 105. Model small employer group pension plan
(a) In General
Section 206 of the Employee Reti... |
108hr5397ih | shall prescribe by regulations one or more model simplified group pension plans which would— (A) provide simplicity and minimal administrative responsibilities to employers and provide adequate retirement benefits to employees upon adoption by an employer, including models which could be established by a group of small... |
108hr5397ih | and (E) constitute a plan meeting the requirements of this Act and Internal Revenue Code of 1986. In devising a model pension plan, the Secretary shall consider the adequacy of existing simplified employee pension plan alternatives and may make recommendations to adopt such plans as model simplified plans. |
108hr5397ih | (2) Advertisement of model plan
The Secretary, in consultation with the Secretary of the Treasury and the Administrator of the Small Business Administration, shall advertise the model plans developed pursuant to paragraph (1), including through contracts (to the extent provided in appropriation Acts) with applicable o... |
108hr5397ih | 1104(a) ) is amended by adding at the end the following new paragraph: (3) A plan sponsor of an employee benefit plan shall not be liable under this part in connection with such plan for any act or practice by such plan sponsor consistent with the requirements of such plan if such plan conforms to the terms of a model ... |
108hr5397ih | (c) Initial regulations
Regulations under section 206(g) of the Employee Retirement Income Security Act of 1974 (added by this section) for the first model simplified pension plans shall be issued within 12 months after the date of the enactment of this Act. |
108hr5397ih | (d) Study
Not later than 3 years after the date of the enactment of this Act, the Secretary of Labor and the Secretary of the Treasury shall conduct a joint study to determine the feasibility of permitting non-highly compensated employees whose employer does not cover them under a pension plan, and other non-covered i... |
108hr5397ih | Such Secretaries shall submit a joint report to the Congress describing the results of such study and making such recommendations as the Secretaries determine necessary or appropriate. 106. Enforcement under ERISA of requirements for simplified employee pensions
Subtitle A of title III of the Employee Retirement Incom... |
108hr5397ih | Treatment of simplified employee pensions
For purposes of part 5 of subtitle B of title I, the requirements of section 408(k) of the Internal Revenue Code of 1986 relating to simplified employee pensions (as defined in section 408(k)(1) of such Code) shall be treated as requirements of title I applicable to employee p... |
108hr5397ih | Treatment of simplified employee pensions
For purposes of part 5 of subtitle B of title I, the requirements of section 408(k) of the Internal Revenue Code of 1986 relating to simplified employee pensions (as defined in section 408(k)(1) of such Code) shall be treated as requirements of title I applicable to employee p... |
108hr5397ih | Elimination of integration with workers’ compensation and similar benefits
Section 206 of the Employee Retirement Income Security Act of 1974 (as amended by section 105(a)) is amended further by adding at the end the following new subsection: (h) Integration with workers’ compensation and similar benefits precluded
B... |
108hr5397ih | Spousal consent required for distributions from defined contribution plans
(a) In General
Section 205(b) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1055(b) ) is amended to read as follows: (b) (1) This section shall apply to any defined benefit plan and to any individual account plan. |
108hr5397ih | (2) Notwithstanding paragraph (1), this section shall not apply to a plan which the Secretary of the Treasury or his delegate has determined is a plan described in section 404(c) of the Internal Revenue Code of 1986 (or a continuation thereof) in which participation is substantially limited to individuals who, before J... |
108hr5397ih | 1055 ) is amended by adding at the end the following new subsection: (m) This section shall not apply to a hardship distribution under section 401(k)(2)(B)(i)(IV) of the Internal Revenue Code of 1986.. (c) Special rule for cash-outs
Section 205(g) of such Act ( 29 U.S.C. 1055(g) ) is amended— (1) by adjusting the marg... |
108hr5397ih | and (2) by adding at the end the following new paragraph: (4) Special rule for defined contribution plans
(A) In General
In the case of an individual account plan, notwithstanding paragraph (2), if the present value of the qualified joint and survivor annuity or the qualified preretirement survivor annuity exceeds $1... |
108hr5397ih | Section 211 shall apply with respect to each spouse’s rights under this paragraph as if such spouse were an employee referred to in such section. (B) Exception
The plan may distribute a different percentage of the present value of an annuity to each spouse if a court order or contractual agreement between the spouses ... |
108hr5397ih | Modification of joint and survivor annuity requirements
(a) Option to elect qualified alternative joint and survivor annuity form of benefit upon waiver of qualified joint and survivor annuity form of benefit
(1) In general
Section 205(c)(1)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1055(... |
108hr5397ih | (ii) may elect at any time during the applicable election period to waive the qualified preretirement survivor annuity form of benefit, (iii) may elect at any time during the applicable election period, in any case in which the qualified joint and survivor annuity form of benefit is not provided by reason of a waiver u... |
108hr5397ih | (2) Qualified alternative joint and survivor annuity defined
Section 205(d) of such Act ( 29 U.S.C. 1055(d) ) is amended— (A) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively; (B) by inserting (1) after (d) ; and (C) by adding at the end the following new paragraph: (2) (A) For purpos... |
108hr5397ih | the term qualified alternative joint and survivor annuity means an annuity— (i) for the life of the participant with a survivor annuity for the life of the spouse which is equal to the applicable percentage (determined under subparagraph (B)) of (and not greater than 100 percent of) the amount of the annuity which is p... |
108hr5397ih | (B) (i) For purposes of subparagraph (A)— (I) if the base survivor annuity percentage is less than 75 percent, the applicable percentage is 75 percent, and (II) if the base survivor annuity percentage is equal to at least 75 percent, the applicable percentage is 50 percent. |
108hr5397ih | (ii) For purposes of clause (i), the term survivor annuity percentage means the percentage which the survivor annuity under the plan’s qualified joint and survivor annuity form of benefit bears to the annuity payable during the joint lives of the participant and the spouse under such form of benefit.. (b) Exemption in ... |
108hr5397ih | 1055(c)(5) ) is amended— (1) by redesignating subparagraph (B) as subparagraph (C); and (2) by inserting after subparagraph (A) the following new subparagraph: (B) The requirements of this subsection shall not apply with respect to the qualified alternative joint and survivor annuity form of benefit if the plan fully s... |
108hr5397ih | 1055(c)(3)(A) ) is amended to read as follows: (i) the terms and conditions of the qualified joint and survivor annuity form of benefit offered by the plan, the terms and conditions of the qualified preretirement survivor annuity form of benefit offered by the plan, and the terms and conditions of the qualified alterna... |
108hr5397ih | accompanied by an illustration of the benefits under each such form of benefit for the particular participant and spouse and an acknowledgement form to be signed by the participant and the spouse that they have read and considered the illustration before any election is made pursuant to clause (i) or (ii) of subsection... |
108hr5397ih | 1054(g) ), a plan shall not be treated as having decreased the accrued benefit of a participant solely by reason of the adoption of a plan amendment under which a qualified alternative joint and survivor annuity form of benefit is added to the plan in accordance with section 205(c)(1)(A)(ii) of such Act (as amended by ... |
108hr5397ih | 1056(d)(3) ) is amended by redesignating subparagraph (N) as subparagraph (O) and by inserting after subparagraph (M) the following new subparagraph: (N) Special rules and procedures for domestic relations orders not specifying division of pension benefits
(i) In General
In any case in which— (I) a domestic relations... |
108hr5397ih | and all prior orders (if any) described in subclause (I) relating to such marriage, do not specifically provide that pension benefits were considered by the parties and that no division of such benefits is intended, (III) such order is not a qualified domestic relations order (as determined without regard to this subpa... |
108hr5397ih | such domestic relations order shall be treated as a qualified domestic relations order for purposes of this paragraph. (ii) Amount of benefit
Any domestic relations order treated as a qualified domestic relations order under clause (i) shall be treated as specifying that the former spouse is entitled to the applicable... |
108hr5397ih | (iii) Marital share
For purposes of clause (ii), the marital share of a participant’s accrued benefit is an amount equal to the product of— (I) such benefit as of the date of the first payment under the plan (to the extent such accrued benefit is vested on the date of the dissolution of the marriage or any later date)... |
108hr5397ih | (iv) Applicable percentage
For purposes of clause (ii), the applicable percentage is— (I) except as provided in subclause (II), 50 percent, and (II) in the case of a participant who fails to provide the plan with notice of a domestic relations order within the time prescribed under clause (v), 67 percent. |
108hr5397ih | (v) Notice by participant
Each participant in a pension plan shall, within 60 days after the dissolution of the marriage of the participant— (I) notify the plan administrator of the plan of such dissolution, and (II) provide to the plan administrator a copy of the domestic relations order (including an annulment or ot... |
108hr5397ih | (vi) Notice by plan administrator
Each plan administrator receiving notice under clause (v) shall promptly notify the former spouse of a participant of such spouse’s rights under this subparagraph, including the time period within which such spouse is required to notify the plan of the spouse’s intention to claim righ... |
108hr5397ih | (viii) Coordination with plan procedures
The determination under subparagraph (G)(i)(II) with respect to a domestic relations order to which this subparagraph applies shall be made within a reasonable period of time after the plan administrator receives the notice described in clause (vii). |
108hr5397ih | (ix) Interpretation as qualified domestic relations order
Each plan shall establish reasonable rules for determining how any such deemed domestic relations order is to be interpreted under the plan so as to constitute a qualified domestic relations order that satisfies subparagraphs (C) through (E) (and a copy of such... |
108hr5397ih | (III) shall permit the former spouse to be paid not later than the earliest retirement age under the plan or the participant’s death, (IV) may require the submitter of the divorce decree to present a marriage certificate or other evidence of the marriage date to assist in benefit calculations, and (V) may conform to th... |
108hr5397ih | (b) Effective date
The amendment made by this section shall apply with respect to notifications made by former spouses pursuant to section 206(d)(3)(N)(vii) of the Employee Retirement Income Security Act of 1974 (added by this section) after December 31, 2005. 205. Periods of family and medical leave treated as hours ... |
108hr5397ih | 1052(a)(3) ) is amended by adding at the end the following new subparagraph: (E) (i) For purposes of this subsection, in the case of an individual who is absent from work on leave required to be given to such individual under the Family and Medical Leave Act of 1993, the plan shall treat as hours of service— (I) the ho... |
108hr5397ih | (ii) The hours described in clause (i) shall be treated as hours of service as provided in this subparagraph— (I) only in the year in which the absence from work begins, if section 203(b)(2)(E)(ii)(I) requires hours to be credited to the year in which the absence from work begins, or (II) in any other case, in the imme... |
108hr5397ih | 1052(b)(5)(A) ) is amended by adding at the end the following new sentence: The preceding sentence shall apply to an absence from work only if no part of such absence is required to be given under the Family and Medical Leave Act of 1993.. (b) Vesting
(1) In General
Paragraph (2) of section 203(b) of such Act ( 29 U.... |
108hr5397ih | in the case of an individual who is absent from work on leave required to be given to such individual under the Family and Medical Leave Act of 1993, the plan shall treat as hours of service— (I) the hours of service which otherwise would normally have been credited to such individual but for such absence, or (II) in a... |
108hr5397ih | (ii) The hours described in clause (i) shall be treated as hours of service as provided in this subparagraph— (I) only in the year in which the absence from work begins, if the participant’s rights in his accrued benefit derived from employer contributions are to any extent not nonforfeitable and the participant would ... |
108hr5397ih | (2) Coordination with treatment of maternity and paternity absences under break in service rules
Clause (i) of section 203(b)(3)(E) of such Act ( 29 U.S.C. |
108hr5397ih | 1053(b)(3)(E)(i) ) is amended by adding at the end the following new sentence: The preceding sentence shall apply to an absence from work only if no part of such absence is required to be given under the Family and Medical Leave Act of 1993.. (c) Application to current employees
The amendments made by this section sha... |
108hr5397ih | Right of spouse to know distribution information
Paragraph (3) of section 205(c) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1055(c)(3) ) is amended by adding at the end the following new subparagraph: (C) At the time a plan provides a participant with a written explanation under subparagraph (A... |
108hr5397ih | If the last known address of the spouse is the same as the last known address of the participant, the requirement of the preceding sentence shall be treated as met if the copy referred to in the preceding sentence is included in a single mailing made to such address and addressed to both such participant and spouse.. 2... |
108hr5397ih | Repeal of reduction in military Survivor Benefit Plan annuities at age 62
(a) Computation of annuity for a spouse, former spouse, or child
Subsection (a) of section 1451 of title 10, United States Code, is amended— (1) in paragraph (1), by striking shall be determined as follows: and all that follows and inserting th... |
108hr5397ih | by striking shall be determined as follows: and all that follows and inserting the following: shall be the amount equal to a percentage of the base amount that is less than 55 percent and is determined under subsection (f). (b) Annuities for survivors of certain persons dying during a period of special eligibility for ... |
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