Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2233 (109th)

Pension Fairness and Full Disclosure Act of 2005

referredUnited States· United States Congress· EN

Introduced

10 May 2005

Last action

22 June 2005 · Referred

Status

Referred to the Subcommittee on Employer-Employee Relations.

Sponsors

Rep. Miller, George [D-CA-11], Rep. Schakowsky, Janice D. [D-IL-9], Sen. Sanders, Bernard [I-VT], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Sánchez, Linda T. [D-CA-38], Rep. Cummings, Elijah E. [D-MD-7], Rep. Owens, Major R. [D-NY-11], Rep. Conyers, John, Jr. [D-MI-13], Rep. Doggett, Lloyd [D-TX-37], Sen. Brown, Sherrod [D-OH], Rep. Payne, Donald M. [D-NJ-10], Rep. Pallone, Frank [D-NJ-6], Sen. Van Hollen, Chris [D-MD], Rep. McCarthy, Carolyn [D-NY-4], Rep. Solis, Hilda L. [D-CA-32], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Abercrombie, Neil [D-HI-1], Rep. Lynch, Stephen F. [D-MA-8], Rep. Stark, Fortney Pete [D-CA-13], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Tierney, John F. [D-MA-6], Rep. Andrews, Robert E. [D-NJ-1], Rep. Davis, Susan A. [D-CA-53], Rep. Hinojosa, Ruben [D-TX-15], Rep. Bishop, Timothy H. [D-NY-1], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Lantos, Tom [D-CA-12], Rep. McGovern, James P. [D-MA-2], Rep. Lipinski, Daniel [D-IL-3], Rep. Gutierrez, Luis V. [D-IL-4], Rep. Ackerman, Gary L. [D-NY-5], Rep. Berman, Howard L. [D-CA-28], Rep. Costa, Jim [D-CA-21], Rep. Evans, Lane [D-IL-17], Rep. Dicks, Norman D. [D-WA-6], Rep. Hastings, Alcee L. [D-FL-20], Sen. Menendez, Robert [D-NJ], Rep. McDermott, Jim [D-WA-7], Rep. Wexler, Robert [D-FL-19], Rep. Sherman, Brad [D-CA-32], Rep. Frank, Barney [D-MA-4], Rep. Baird, Brian [D-WA-3], Rep. Kildee, Dale E. [D-MI-5]

Subjects

Taxation

Source updated

23 March 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Pension Fairness and Full Disclosure Act of 2005 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish a termination fairness standard that limits availability of benefits under an employer's nonqualified deferred compensation plans if such employer's defined benefit pension plan is subjected to: (1) a termination based on bankruptcy reorganization; or (2) a conversion to a cash balance plan. Prohibits funding nonqualified deferred compensation plans while maintaining underfunded defined benefit plans. Amends the Internal Revenue Code to impose excise taxes on funding nonqualified deferred compensation plans: (1) in the event of a pension plan termination based on bankruptcy reorganization or of a conversion to a cash balance plan; or (2) while maintaining underfunded defined benefit plans. Requires disclosure with respect to nonqualified deferred compensation plans.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 10 May 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 10 May 2005

    Introduced

    Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  3. 10 May 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 10 May 2005

    Introduced

    Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  5. 10 May 2005

    Introduced

    Sponsor introductory remarks on measure. (CR E923-924)

    Source: IntroReferral

  6. 22 June 2005

    Referred

    Referred to the Subcommittee on Employer-Employee Relations.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 10 May 2005

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 10 May 2005

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 10 May 2005

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.