Pension Interest Rate Relief Act of 2002

Summary

Pension Interest Rate Relief Act of 2002 - Amends the Internal Revenue Code and Employee Retirement Income Security Act of 1974 by increasing, for plan years beginning 2001 through 2004, the permissible interest rate range used to determine additional funding requirements for certain benefit plans which are not multiemployer plans. Sets forth a special rule regarding the interest rate used to determine liability for plan years beginning in 2005. Amends the Retirement Protection Act of 1994 to establish special rules relating to funding liability percentages and the mortality table to be used for purposes of determining unfunded vested benefits.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 March 2002

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• Introduced in House (PDF)

  Introduced in House · EN · 7 March 2002

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• Introduced in House

  summary · EN · 7 March 2002

  Open at official source

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