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United States · Bill · HR

H.R. 3899 (109th)

Small Employer Defined Benefit Expansion Act

referredUnited States· United States Congress· EN

Introduced

27 September 2005

Last action

Status

Referred to the Subcommittee on Employer-Employee Relations.

Sponsors

Subjects

Discovery layer

Source updated

23 March 2026

Summary

Small Employer Defined Benefit Expansion Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to set forth special rules for treating the combination in a single pension plan of: (1) a defined benefit plan (a traditional benefit plan, or else a cash-balance plan for which additional special rules are required); and (2) a defined contribution plan (an individual account plan which includes a cash or deferred arrangement).

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Documents

3 official files

Introduced in House (text)

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Sources

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