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CRS851006Epage02
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CRS851006Epage02
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info:fedora/mu:25657
CRS851006Epage07
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CRS851006Epage07
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CRS-2 The major differences between the proposals in the business tax area are in the treatment of depreciation. Both proposals ‘assign assets to six dif- ferent classes for depreciation purposes. The Administration proposal would assign assets to classes based on the types of assets. The Ways and Means proposalwould assign assets tovclasses based-on a combinationof asset type and industry, based
CRS851006Epage05
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CRS851006Epage05
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Provisions," (by Jane G. Gravelle, Report No. 84-832 E, December 27, 1984). These effective tax rates were subsequently updated to include the revised tax proposals announced by the Administration on May 28, 1985 ("Effects of Business Tax Provisions ‘in the Administration's Tax Proposal: Updated Tables, Congressional Research Service Report No. 85-783 E, June 6, 1985). The Administration has
CRS85-1006Ep07b
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CRS85-1006Ep07b
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Instruments 8 28 18 39 Other Equipment 2 35 22 37 General Industrial Equipment 7 29 19 38 Metal Working Machinery 2 28 18 37 Electric Transmission Equipment 20 35 21 42 Communications Equipment 1 31 19 41 Other Electrical Equipment 1 31 19 38 Furniture and Fixtures 1 30 19 31 Special Industrial Equipment 1 29 18 36 Agricultural Equipment 1 29 18 35 Fabricated Metal Products 14 28 17 36 Engines and Turbines
CRS851006Epage03
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CRS851006Epage03
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ABSTRACT On September 26, 1985 tax reform proposals for use in markpup» in the Committee on Ways and Means were announced. The Administration has also proposed some changes in its May 28, 1985 tax reform, including the elimina- tion of indexing of inventories. This report updates effectuve tax rates in "Effects of Business Tax Provisions inthe Administration's Tax Proposal
CRS851006Epage06
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CRS851006Epage06
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CRS851006Epage04
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CRS851006Epage04
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CRS85-1006Ep07a
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CRS85-1006Ep07a
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CRS86106EPWpage01
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CRS86106EPWpage01
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SECURITY ACT OF 1974 (ERISA), L A [As AMENDED A Washingtam Eimtwrmsitwi ?_§w@$fi January 2, 1985 Update May 15, 1986 F mmJ*””VMiW”'A?yM»V HD 7100
CRS86106EPWpage02
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CRS86106EPWpage02
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The Congressional Research Service works exclusively for the Congress, conducting research, analyzing legislatirm. anti providing information at the request of committees. Mem- bers, and their ffs. _.a '93, akes such research available. without pam- anv forms including studies. rep«.\.rt_;~t. r.:<2m;r>::.;;=.— an ‘ background briefings. Upon request. {j?.{?% M p in analyzing
CRS86106EPWpage03
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CRS86106EPWpage03
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ABSTRACT Protection and guarantees for employees covered by private pension and welfare benefit plans are provided in the Employee Retirement Income Security% Act of 1974 (ERISA). This report summarizes the provisions of ERISA and per- tinent provisions of the Internal Revenue Code of 1954, as amended through the. the Single-Employer Pension Plan Amendments Act of 1986.
CRS86106EPWpage04
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CRS86106EPWpage04
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CRS86106EPWpage14
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CRS86106EPWpage14
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under the plan; or (b) the later of (1) the date at which a plan participant attains age 65; or (2) the 10th anniversary of the date at which a plan participant com- menced participation in the plan. 19. Barty-in-Interest-Includes (a) any fiduciary (administrator, officer, trustee, or custodian), counsel, or employee of an employee benefit plan; (b) a person providing services to such plan; (c
CRS86106EPWpage21
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CRS86106EPWpage21
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contributions, the plan must meet one of three standards for full or partial (graded) vesting: o full vesting (the right to 100 percent of benefit accruals) after .10 years of covered service; 0 graded vesting with 25 percent vesting attained after 5 years of covered service, increasing by 5 percent each year for the next 5 years and 10 percent each year thereafter so that 100 percent vesting is attained
CRS86106EPWpage17
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CRS86106EPWpage17
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, and the employee works 1,000 hours in 1983, 501 hours in 1984, 501 hours in 1985, and 1,000 hours in 1986, the employee would not have a break in ser~ vice (although the plan would not be required to accrue benefits or give vest- ing schedule credit for l984 and 1985).
CRS86106EPWpage15
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CRS86106EPWpage15
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p CRS~7 Following is a general explanation of ERISA and applicable provisions of the Internal Revenue Code. This report summarizes the law affecting employee benefit plans but does not give a legal interpretation.
CRS86106EPWpage16
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CRS86106EPWpage16
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CRS86106EPWpage18
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CRS86106EPWpage18
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of a nonvested participant, years of service before any break in service are required to be taken into account upon reemployment unless the number of consecutive l-year breaks in service equals or exceeds the greater of (1) 5 years or (2) the aggregate number of years of service before the con- secutive 1-year breaks in service. If any years of service are not required to be taken into account by reason ofia
CRS86106EPWpage20
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CRS86106EPWpage20
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CRS86106EPWpage19
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CRS86106EPWpage19
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certain periods of absence from_work. This rule applies to an individé ual who is absent from work because of (1) pregnancy, (2) birth of a child of the individual, (3) a child being placed with the individual for adoption (but not foster care), or (4) caring for the child during the period immediately following the birth or adoption. During the period of absence, the individual is treated as having com

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