A bill to amend the Internal Revenue Code of 1954 to provide for the tax-free rollover of certain amounts distributed from pension plans on account of terminations, partial terminations, and the complete discontinuance of contributions under such plans.

referredUnited States· United States Congress· EN

Introduced

12 March 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Revises the Internal Revenue Code to limit to one year the period during which the balance of an employees share distributions from an employees' trust or annuity must be paid to him on account of a termination, or a complete discontinuance of contributions under the pension plan in order to be excluded from gross income.

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Documents

1 official file

Introduced in House
summary · EN · 12 March 1975
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/4721
Open data entity: https://api.congress.gov/v3/bill/94/hr/4721