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United States · Bill · HR

H.R. 4508 (101st)

To amend the Internal Revenue Code of 1986 to simplify the definitions of highly compensated employee and compensation for pension plan purposes, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

4 April 1990

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to revise the definitions of highly compensated employee and compensation for pension plan purposes. Delays requirements of employer reporting on the number of highly compensated employees under a fringe benefit plan. Requires the Secretary of the Treasury to study the burden of such reporting requirements.

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Documents

2 official files

Introduced in House (text)

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Sources

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