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" ... with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims ; (C)... "
Hearing on Economically Targeted Investments: Hearing Before the ... - Page 13
by United States. Congress. House. Committee on Economic and Educational Opportunities. Subcommittee on Employer-Employee Relations - 1995 - 242 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 473

United States. Supreme Court - Courts - 1988 - 970 pages
...enterprise of a like character and with like aims; "(C) by diversifying the investments of the plan so as to minimize the risk of large losses, unless...circumstances it is clearly prudent not to do so; and "(D) in accordance with the documents and instruments governing the plan insofar as such documents...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1994 - 1282 pages
...benefit plan. Sections 403 and 404, In part, require that a fiduciary of a plan act prudently, and to diversify plan Investments so as to minimize the risk...circumstances it is clearly prudent not to do so. In addition, theae sections require that a fiduciary act solely in the interest of the plan's participants and beneficiaries...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1997 - 894 pages
...benefit plan. Sections 403 and 404, in part, require that a fiduciary of a plan act prudently, and to diversify plan investments so as to minimize the risk...losses, unless under the circumstances It is clearly §2509.94-2 prudent not to do so. In addition, these sections require that a fiduciary act solely in...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - Internal revenue - 1978 - 632 pages
...404(a)(l)(C) of the Act, which is solely within the jurisdiction of the Department, that plan fiduciaries diversify plan investments so as to minimize the risk...circumstances it is clearly prudent not to do so. Based on their respective reviews of the record, the Agencies cannot jointly agree that the statutory...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1974 - 454 pages
...matters, (sec. 111). Limitation on Investments In Employer Securities Fiduciaries must diversify the investments so as to minimize the risk of large losses, unless under the circumstances It Is prudent not to do so. This generally does not apply to profit-sharing, stock bonus, or thrift and savings...
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Internal Revenue Cumulative Bulletin, Issue 3

United States. Internal Revenue Service - Internal revenue - 1974 - 584 pages
...diversify the investments, except in the case of profit-sharing, stock bonus, or thrift and savings plans, so as to minimize the risk of large losses unless under the circumstances it is prudent not to do so and in accordance with the documents and instruments governing the fund. A fiduciary...
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Reports of the Tax Court of the United States, Volume 82

United States. Tax Court - Taxation - 1984 - 1108 pages
...acting in a like capacity; to diversify plan investments so as to minimize the risk of large loss, unless under the circumstances it is clearly prudent not to do so; and to discharge his duties in accordance with the documents and instruments governing the plan insofar...
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Reports of the United States Tax Court, Volume 82

United States. Tax Court - Government publications - 1984 - 1104 pages
...acting in a like capacity; to diversify plan investments so as to minimize the risk of large loss, unless under the circumstances it is clearly prudent not to do so; and to discharge his duties in accordance with the documents and instruments governing the plan insofar...
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Welfare and Pension Plan Legislation: Hearings, Ninety-third Congress, First ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - Labor union welfare funds - 1973 - 858 pages
...use in the conduct of an enterprise of a like character and with like aims: (C) by diversifying the investments so as to minimize the risk of large losses unless under the circumstances it is prudent not to do so and ; (D) in accordance with the documents and instruments governing the fund...
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Summary of Differences Between the Senate Version and the House Version of H ...

Pension trusts - 1974 - 48 pages
...through the prudent man rule.) Staff comment. — The conferees may wish to require a fiduciary to diversify plan investments so as to minimize the risk...circumstances it is "clearly prudent" not to do so. The conferees may also wish to clarify in the conference report that in a suit brought against the...
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