Defined Contribution Plan - Judgment Search Results

Connolly Vs. Pbgc

Court: US Supreme Court

..... congress distinguished between two types of employee retirement benefit plans defined benefit plan s and defined contribution plan s also known as individual account plan s see 29 u s c 1002 34 35 ..... supra at 446 u s 363 n 5 congress exempted defined contribution plans from erisa s termination insurance program because a defined contribution plan does not specify benefits to be paid but instead .....

Hughes Aircraft Co. Vs. Jacobson

Court: US Supreme Court

..... essential to recognize the difference between defined contribution plans and defined benefit plans such as hughes a defined contribution plan is one where employees and employers may contribute to the plan and the employer s contribution is fixed and the employee .....

Larue Vs. Dewolff, Boberg and Associates, Inc.

Court: US Supreme Court

..... in turn depend on the allocated amounts see 29 u s c 1002 34 defining a defined contribution plan as a plan which provides for an individual account for each participant and for benefits based ..... for bookkeeping purposes does not change the fact that all the assets in the plan remain plan assets a defined contribution plan is not merely a collection of unrelated accounts rather erisa requires a .....

Concrete Pipe and Products of Cal., Inc. Vs. Construction Laborers Pen ...

Court: US Supreme Court

..... to the provisions of the statute as a defined benefit plan such a plan is one that does not qualify as an individual account plan or defined contribution plan which provide among other things for an individual ..... the 30 cap that was in effect in 1976 nor has petitioner claimed that the plan is a defined contribution plan in short petitioner has failed to adduce the two features of this case that .....

Florida Vs. Long

Court: US Supreme Court

..... manhart which estimated in the defined benefit plan sector 45 percent of participants are in plans using sex based tables in the defined contribution plan sector 74 percent of participants are in plans using sex based tables united ..... system and 74 of the participants in page 487 u s 234 defined contribution plans continued to receive benefits calculated with sex based tables ibid the florida .....

Nachman Corp. Vs. Pbgc

Court: US Supreme Court

..... necessary to provide those benefits the other basic type of pension is a defined contribution plan under which the employer s contribution is fixed and the employee receives whatever level of benefits the amount ..... his behalf will provide erisa s termination insurance program does not apply to defined contribution plans see 4021 b 1 29 u s c 1321 b 1 for the reason that .....

Air India Employees Self Contributory Superannuation Pension Scheme Vs ...

Court: Supreme Court of India

Reported in: AIR2006SC3716; [2006(108)FLR519]; (2006)ILLJ846SC; 2005(8)SCALE109; (2005)8SCC404; 2006(1)SLJ287(SC); 2005(2)LC1463(SC)

..... to retirement in order to service future liabilities the scheme envisages a defined benefit plans and not a defined contribution plans it also envisages allocating funds at the time of retirement of ..... 000 each which can be split into convenient installments on distinction between defined benefit plan and defined contribution plan mr arun s murlidhar in innovations in pension fund management states .....

Mr. Kuriakose V. Cherian, Retired Employee of Air India Limited, Vs. A ...

Court: Mumbai

Reported in: 2003(6)BomCR219

..... distinction between aforesaid two funds is demonstrated as follows defined benefit plans in the db pension plan participants and or sponsors make contributions and these contributions could change over time the scheme then provides a .....

Morrison-knudsen Vs. Director, Owcp

Court: US Supreme Court

..... should be evaluated evaluating benefits is not simple in defined contribution plans such as the one involved in this case in defined benefit plans where the employer s costs are actuarially determined to ..... that history provides abundant indication that congress did not intend to include employer contributions to benefit plans within the concept of wages in 1927 when the act was enacted employer .....

Public Emp. Retirement Sys. Vs. Betts

Court: US Supreme Court

..... or insurance coverage 29 cfr 860 120 a 1970 footnote 5 a defined contribution plan is one in which the employer s contribution is fixed and the employee receives whatever level of benefits the ..... fall within these categories do not share that particular attribute at all defined contribution pension plans perhaps being the most obvious example footnote 5 we find it quite difficult to believe .....