Horizontal partial terminations

Article Abstract:

It is difficult to predict the breadth of future applications of the horizontal partial termination rule since the IRS has yet to issue guidance on the subject. The legal basis of the rule is IRC 411(d)(3), added to the Code to implement ERISA 1012(a). Due to the conflict between the two tests for deciding if a horizontal partial termination has taken place, one having to do with individual plan participants and one with employer reversions, it can be difficult to make that determination. There is uncertainty for plan sponsors contemplating changes since so many issues are unresolved.

Pension funds, Pension fund termination

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To the barricades!

Article Abstract:

Ile Seguin is described, and this island on the Seine was a symbol of the workers' struggle throughout French history. The Renault manufacturing plant where Jean-Paul Sartre lectured the plant's workers and distributed Maoist tracts was here. Architect Jean Nouvel wants it registered in the national register of historic places.

France, History, Paris, France, French history

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Award-winning author draws scrutiny

Article Abstract:

Darville admitted on Aug 22, 1995, that she had falsified her ethnic identity and adopted a pseudonym while writing her book 'The Hand that Signed the Paper.' The book, which gives an account of the Ukraine's Treblinka concentration camp, won the prestigious Miles Franklin Award.

Usage, Authorship, Anonyms and pseudonyms, Pseudonyms, The Hand that Signed the Paper (Book), Darville, Helen

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