benefit improvement
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
For purposes of this subparagraph, the term "benefit improvement" means, with respect to a plan, a resumption of suspended benefits, an increase in benefits, an increase in the rate at which benefits accrue, or an increase in the rate at which benefits become nonforfeitable under the plan.
Same definition in 2 sections
- 2014–present26 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
- 2014–present29 U.S.C. § 1085Labor · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section