BILLS-104hr36ih.pdf

1974 years 1986 December 31, 1998 January 1, 1997 September 30, 1997 each day December 31, 1996 December 31, 1987 the 3 years December 31, 1999 18 plan years 17 year December 31, 2000 2016 18 years 1995 2017 October 16, 1987 such years any calendar year HR 36 the last day 18 year 1, 1997 1988 JANUARY 4, 1995 fiscal years preceding year annual December 31, 2001 December 31, 1987 ( calendar year 1997 the beginning of the first plan year at least one year calendar years 1994 the first day December 31, 1988 19 1974 13 1974 December 31, 2002 8 1997 the plan year January 17 1, 1997

SESSION H. R. 36 IH SECTION 1

the United States the United States of America United States United States Uruguay

IH

SEC the Pension Benefit Guaranty Corpora- ERISA the Internal Revenue Code MENTS CONGRESS State PLOYER Senate Pension Benefit Guaranty Corporation the Single-Employer Pension THE HOUSE OF REPRESENTATIVES Corporation U.S.C. House of Representa- TION the Uruguay Round Agreements the Committee

FAWELL 1330–348 SUMS.—In MENCEMENT

pension employee retirement retirement income income security plan year charges funding title amendments standard plan plans employer retirement ratio lien