Internal Revenue Service Efforts and Plans To Enforce the Employee Retirement Income Security Act
HRD-79-55
Published: Mar 28, 1979. Publicly Released: Mar 28, 1979.
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Highlights
Efforts to enforce the provisions of the Employee Retirement Income Security Act (ERISA) by the Internal Revenue Service (IRS) were reviewed.
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Topics
Pension plan cost controlPensionsRetirement incomeEmployee retirementsPension plansTaxesRegulatory noncompliancePhysical disabilitiesHuman capital managementTax return audits