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Overall it raised pre-tax contribution limits for defined contribution plans and Individual Retirement Accounts (IRAs), increased defined benefit compensation limits, made non-qualified retirement plans more flexible and more similar to qualified plans such as 401(k)s, and created a "catch-up" provision for older workers.
The Central Provident Fund Board (CPFB), commonly known as the CPF Board or simply the Central Provident Fund (CPF), is a compulsory comprehensive savings and pension plan for working Singaporeans and permanent residents primarily to fund their retirement, healthcare, and housing [3] needs in Singapore.
Unlike the Employee Retirement Income Security Act of 1974 (ERISA), which severely limits the extent to which socially responsible goals can be considered in managing corporate and Taft-Hartley pension assets (due to ERISA's overriding goal of protecting employees' pensions), [26] registered investment companies can take these factors into ...
Public broadcasting (or public service broadcasting) involves radio, television, and other electronic media outlets whose primary mission is public service.Public broadcasters receive funding from diverse sources including license fees, individual contributions, public financing, and commercial financing, and claim to avoid both political interference and commercial influence.
Key employee, in U.S. Internal Revenue Service (IRS) terminology, is an employee classification used when determining if company-sponsored qualified retirement plans, including 401(a) defined benefit plans and 401(k)s, are considered "top-heavy" or, in other words, weighted towards the company's more highly compensated individuals.
Pensions can either be qualified or non-qualified under U.S. law. For defined benefit plans, the benefits of a qualified plan are protections under the Employees Retirement Income Security Act and offer tax incentives for contributions made by employers to fund the plans. [20]
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