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Pages
- Title
- CRS86106EPWpage49
- Page from
- info:fedora/mu:38612
- Text
- CRS-43 XII. GENERAL RULES ON PENSION PLAN LOANS Generally, loans from a tax-qualified or governmental pension plan are treated for Federal income tax purposes as a taxable plan distribution to the extent the loan exceeds prescribed limits. All loans up to $10,000, plus those loans up to $50,000 that do not exceed half of the present value of an employ- ee's vested benefits, are not treated
- Title
- CRS86106EPWpage47
- Page from
- info:fedora/mu:38612
- Text
- XI. INTERNAL REVENUE CODE PROVISIONS_ ERISA also made changes to the Internal Revenue Code of 1954 concerning employee benefit plans. Subsequent tax laws made futher changes in the rules affecting tax-qualified pension plans. These laws include the Economic Recov- ery Tan Act of 1981 (ERTA), the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA); and the Deficit Reduction Act of l984 (DEFRA
- Title
- CRS86106EPWpage52
- Page from
- info:fedora/mu:38612
- Title
- CRS86106EPWpage48
- Page from
- info:fedora/mu:38612
- Title
- CRS86106EPWpage50
- Page from
- info:fedora/mu:38612
- Title
- CRS85804Apage06
- Page from
- info:fedora/mu:38504
- Text
- rights, remedies, obligations, or responsibilities under the Rehabilitation Act of 1973. Section 8 of the bill provides that it shall take effect at the beginning of the sixth month after the month in which the Act is enacted, B. H.R. 1294 H.R. 1294, 99th Cong., would amend title VII of the Civil Rights Act of 1964 to prohibit employment discrimination on the basis of a history of 2/ ‘The sections
- Title
- CRS85-804Ap05b
- Page from
- info:fedora/mu:38504
- Text
- PROPOSED COVERAGE OF HANDICAPPED PERSONS BY TITLE VII OF THE CIVIL RIGHTS ACT: AN ANALYSIS OF H.R. 1294 AND H.R. 370 I. INTRODUCTION AND BACKGROUND Numerous proposals have been made to add to the coverage of title VII of the Civil Rights Act, 42 U.S.C. §2000e-2(a), by including handicapped persons generally or by including a specific type of handicap.l/ Most of these bills have not been acted
- Title
- CRS85804Apage05
- Page from
- info:fedora/mu:38504
- Text
- II. III. IV. CONTENTS Introduction and Background . . . . . . . . . } - - A - - - 1 Summary and Comparison of H.R. 370 and H.R. 1294 . . . . . . 2 AC HORO O O O O O O O I O O O O O O O O O O O C C O O O 2 BO HORO O O O I O I O O I O O O O O O O O O O C O 0 I 2 CO HORO HO RC O I O C O O O O _ O O 5 Comparison of Coverage of Title VII and Section 504 . . . . 8 A. Title VII
- Title
- CRS85804Apage01
- Page from
- info:fedora/mu:38504
- Text
- 35'..$</fl- LC/4,/8 sf Congressional Research Service 5’--~ 80¢;/Q The Library of Congress A Government Publications Unit JUL 2 2 1994 wsaimmgton. Umiiersity, St. M mm Washington, o.o. 20540 PROPOSED COVERAGE OF HANDICAPPED PERSONS BY TITLE VII OF THE CIVIL RIGHTS ACT: AN ANALYSIS OF H.R. 1294 and H;R. 370 Nancy Lee Jones Legislative Attorney American Law Division May 14, 1985
- Title
- CRS85804Apage02
- Page from
- info:fedora/mu:38504
- Title
- CRS85804Apage04
- Page from
- info:fedora/mu:38504
- Title
- CRS85-804Ap05a
- Page from
- info:fedora/mu:38504
- Text
- .... . 1.3.. . « ..n.n..X...i....m’ ....o V..-kw.» I
- Title
- CRS85804Apage03
- Page from
- info:fedora/mu:38504
- Text
- EXECUTIVE SUMMARY H.R. 1294 and H.R. 370 have proposed expanding the coverage of title VII of the Civil Rights Act of 1964. H.R. 370 would amend title VII to make discrimination against handicapped persons an unlawful employment practice while H.R. 1294 would amend title VII to prohibit employment discrimination on the basis of a history of cancer., H.R. 370 is broader in coverage but H.R. 1294
- Title
- CRS85804Apage20
- Page from
- info:fedora/mu:38504
- Text
- - 4. .41..» i. (,4. X 7-..- V. .45‘... , CRS-16 16/ Service.~— Title VII applies to employers who employ fifteen or more employees for each working day in each of twenty or more calendar weeks in the current or preceeding calendar year and are engaged in Van industry affecting commerce." Sectin 504 contains an exception to its coverage in that only otherwise qualified handicapped persons
- Title
- CRS85804Apage22
- Page from
- info:fedora/mu:38504
- Text
- ;New Trends in Employment Discrimination Litiga- tion," 14 Trial 32 (1978). 23] See 125 Cong. Rec. S. 1667 (daily ed. Feb. 22, 1979) (remarks of Sen. Williams). 23/ Discrimination Against Handicapped Persons: The Costs, Benefits and Inflationary Impact of Implementing Section 504 of the Rehabilitation Act of 1973 Covering Recipients of HEW Financial Assistance, 41 Fed. Reg. 20,232 (1976).
- Title
- CRS85804Apage16
- Page from
- info:fedora/mu:38504
- Text
- . Metropolitan Atlanta Rapid Rail Transit Authority, 681 F.2d 1376 (llth Cir. 1982); Consolidated Rail Corporation v. Lestrange, 687 F.2d 787 (3d Cir. 1982). _1£/ 28 C.F.R. §41.32 (1984).
- Title
- CRS85804Apage23
- Page from
- info:fedora/mu:38504
- Text
- CRS-19 prohibitions were broadened. This increase in funds may increase tax 22/ revenues. It has also been argued that employment discrimination against handicapped persons requires these individuals to seek assistance through welfare programs. In other words, the federal payments which are given to unemployed handicapped persons create another demand on tax money and one which might
- Title
- CRS85804Apage18
- Page from
- info:fedora/mu:38504
- Text
- direct grants and in North Haven, the Court did not define the term "program" at all but considering _1_§_/ Section 501 of the Civil Rights Act of 1964, 42 u.s.c. §2000d, and the Age Discrimination Act, 42 U.S.C. §60l2.
- Title
- CRS85804Apage24
- Page from
- info:fedora/mu:38504
- Text
- with particular handicaps may nevertheless not hire them for or promote them to particular jobs, not out of malice, but out of concern for Zfif Accommodating the Spectrum 142-147. 22] Id, at 149.
- Title
- CRS85804Apage21
- Page from
- info:fedora/mu:38504
- Text
- the Spectrum of Individual Abilities 141 (1983) (Here- after cited as Accommodating the Spectrum). lg] The arguments advanced for and against H.R. 370 and H.R. 1294 may be somewhat different. The basic arguments for and against including handicapped persons in the coverage of title VII will be discussed first and then a separate section will discuss the differences in such arguments for H.R. 1294.
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