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United States · Bill · HR

H.R. 376 (95th)

Small Corporate Employers Retirement Pension Plans Act

referredUnited States· United States Congress· EN

Introduced

4 January 1977

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

2 September 2025

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Summary

Small Corporate Employers Retirement Pension Plans Act - Authorizes small corporate employers to establish a qualified trust, or annuity plan for their employees by complying with a plan which prescribes minimum participation standards, minimum vesting standards, and minimum funding standards different from those presently applicable to qualifying trusts under the Internal Revenue Code. Allows an employer to take a tax deduction for contributions to an employees' trust or annuity for an amount in excess of such contributions, up to a contribution level of $25,000.

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1 official file

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