...the Tax Reform Act of 1976, the Revenue Act of 1978, the Economic Recovery Tax Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, and the Retirement Equity Act of 1984. The Tax Reform Act of 1986 made further modifications to the...

...the passage of the Employee Retirement Income Security Act, the Multi -Employer bill of 1980, the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984 and the Retirement Equity Act of 1984, the small businessman who has a pension plan today finds himself...

...fine tuning is that of employee pension plans. The rules for these plans have been modified by the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, and the Retirement Equity Act of 1984. As a result of these changes, scores of businesses have come...

...— the Omnibus Reconciliation Act of 1980, the Omnibus Budget Reconciliation Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, and the Consolidated Omnibus Budget Reconciliation Act of 1985. Results in Brief GAO estimates that,...

...Committee and its staff in connection with the development of the insurance tax provisions of the Tax Equity and Fiscal responsibility Act of 1982, the...Tax Reform Act of 1986 (the "1986 Act*). A list of the SIG member companies appears at the end of this statement. I. Introduction. Our comments are limited...

...with the Tax Reform Act of 1976, the Revenue Act of 1978, the Economic Recovery Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the...Deficit Reduction Act of 1984 (the "1984 Act") and, most recently, and perhaps most comprehensively, the 1986 Act. The major anti-tax shelter provisions...

...were the Omnibus Reconciliation Act of 1980, the Omnibus Budget Reconciliation Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, the Consolidated Omnibus Budget Reconciliation Act of 1985, and the Omnibus Budget Reconciliation Act of...

...issues previously considered in recent years . We share that reluctance . During the development of both the Deficit Reduction Act of 1984 (the "1984 Act") and the Tax Reform Act of 1986 (the "Tax Reform Act") the decision was made to retain a central feature of life insurance contract taxation...

...the Tax Reform Act of 1976, the Revenue Act of 1978, the Economic Recovery Tax Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, the Retirement Equity Act of 1984, the Consolidated Omnibus Budget Reconciliation Act of 1986, the Omnibus...

...seven years alone, the following major laws have impacted significantly on retirement plans: The Tax Equity and Fiscal Responsibility Act of 1982; The Deficit Reduction Act of 1984; The Retirement Equity Act of 1984; The Tax Reform of 1986; The Omnibus Budget Reconciliation Act of 1986;...