Nondiscrimination, Minimum Coverage, and. Participation Requirements for Pension Plans. Introduction. Qualified pension plans have long been subject to statutory and regulatory requirements. designed to ensure that the tax advantages would result in broad-based coverage of.
Jean-Jacques Rousseau, (born June 28, 1712, Geneva, Switzerlandâdied July 2, 1778, Ermenonville, France), Swiss-born philosopher, writer, and political theorist whose treatises and novels inspired the leaders of the French Revolution and the Romantic generation. Jean-Jacques Rousseau, undated aquatint.
The Social Contract. Jean-Jacques Rousseau. Summary. With the famous phrase, man is born free, but he is everywhere in chains, Rousseau asserts that modern states repress the physical freedom that is our birthright, and do nothing to secure the civil freedom for the sake of which we enter into civil society.