ERISA Clarification Act of 1995

Summary

ERISA Clarification Act of 1995 - Directs the Secretary of Labor to issue guidance on the application of the Employee Retirement Income Security Act of 1974 (ERISA) to insurance company general accounts. Requires such guidance to: (1) be for purposes of determining, in cases where an insurer issues one or more policies to or for the benefit of an employee benefit plan, which assets of the insurer (other than plan assets held in its separate accounts) constitute assets of the plan for purposes of specified provisions of ERISA and the Internal Revenue Code; and (2) provide that assets not treated as plan assets under certain provisions not be treated as plan assets under other provisions. Authorizes the Secretary to exclude any assets of the insurer with respect to its operations, products, or services from treatment as plan assets.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 19 March 1996

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• Introduced in House (PDF)

  Introduced in House · EN · 19 March 1996

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• Introduced in House

  summary · EN · 19 March 1996

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