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JCT Explains Finance Chairman's Mark of 'National Employee Savings and Trust Equity Guarantee Act' (PDF)
Joint Committee on Taxation [JCT], U.S. Congress 
Sept. 16, 2003 Excerpt: The Senate Committee on Finance has scheduled a markup on September 17, 2003, of the 'National Employee Savings and Trust Equity Guarantee Act' .... Under the proposal, in order to satisfy the plan qualification requirements of the Code and the vesting requirements of ERISA, certain defined contribution plans are required to provide diversification rights with respect to amounts invested in employer securities or employer real property. MORE >> |
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