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 pursuant to court orders for alimony or child support, and to permit the division of pension benefits under State community property law or common law.

referredUnited States· United States Congress· EN

Introduced

18 February 1981

Last action

—

Status

Referred to Subcommittee on Labor-Management Relations.

Summary

Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to permit: (1) assignments or alienations of rights under pension plans pursuant to court orders for alimony or child support; and (2) the division of pension benefits under State community property law or common law.

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Documents

1 official file

Introduced in House
summary · EN · 18 February 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/1928
Open data entity: https://api.congress.gov/v3/bill/97/hr/1928