A bill to amend the Internal Revenue Code of 1954 and the Employee Retirement Income Security Act of 1974 to permit assignments or alienations of rights under pension plans which are pursuant to certain court orders.

referredUnited States· United States Congress· EN

Introduced

12 July 1978

Last action

—

Status

Referred to House Committee on Education and Labor.

Summary

Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to permit assignment or alienation of rights under pension plans if: (1) such assignment or alienation is pursuant to a court decree of divorce or separate maintenance or a court order requiring the support of dependent children; (2) the court decree does not affect the payment schedule under the pension plan; and (3) a copy of the decree is submitted to the Secretary of Labor.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 12 July 1978
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/13446
Open data entity: https://api.congress.gov/v3/bill/95/hr/13446