The GATT pension provisions: Retirement Protection Act of 1994

Article Abstract:

The pension-related provisions in the GATT, including the Retirement Protection Act of 1994, were analyzed to determine its effects on current qualified retirement plans. The provisions changes the caps on Pension Benefit Guarantee Corp. (PBCG) variable premiums, increases miminum funding requirements and expands the role of the PBGC in several corporate transactions. The provisions also base minimum lump sum calculations to 30-day Treasury bonds interest yields and 1983 GAM mortality rates.

Pension Funds & Benefit Plans, Pension Funds, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Pension & Benefit Regulation, Pensions, United States. Pension Benefit Guaranty Corp.

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Legal issues: new FMLA regulations answer common questions about employee benefits

Article Abstract:

The Dept. of Labor has completed the implementing provisions of the Family and Medical Leave Act of 1993 (FMLA). The provisions have clarified numerous grey areas and technical questions which employers have asked about the FMLA. Questions on the benefits which employees under FMLA leave are entitled to, the collection of employees' group health benefits, the recovery of costs from nonreturning employees and provisions concerning retirement, health and disability benefits are discussed.

Employee benefits, Sick leave, Family leave

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