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United States · Bill · HR

H.R. 4463 (98th)

A bill to amend the Internal Revenue Code of 1954 and the Employee Retirement Income Security Act of 1974 to permit certain loans from qualified plans to owner-employees and shareholder-employees.

referredUnited States· United States Congress· EN

Introduced

17 November 1983

Last action

Status

Referred to Subcommittee on Labor-Management Relations.

Sponsors

Subjects

Discovery layer

Source updated

23 March 2026

Summary

Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to permit the making of certain loans by an employee benefit plan, other than an individual retirement plan, to owner-employees or shareholder-employees without invoking the prohibited transaction provisions.

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Votes

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Versions

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Documents

1 official file

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Sources

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