A bill to amend the Internal Revenue Code of 1954 to provide that certain aggregation rules will not apply for purposes of determining whether distributions from purchase money pension plans are eligible for rollover treatment.

referredUnited States· United States Congress· EN

Introduced

4 June 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit a taxpayer to roll over complete distribution from a money purchase pension plan or report income from such distribution according to the ten year income averaging rules, even if there is no similar distribution from another pension plan of the same employer in which the taxpayer is a participant.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 4 June 1979
Open at official source

Related records

No cross-record relationships stored yet.

Sources

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

Official source: https://www.congress.gov/bill/96th-congress/house-bill/4298
Open data entity: https://api.congress.gov/v3/bill/96/hr/4298