To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation in the case of multiemployer plans.

Summary

Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation of a multiemployer plan by eliminating the 150 percent test. (Currently, employer contributions to a pension plan, whether a single-employer or a multiemployer plan, are not deductible to the extent that they produce funding in excess of 150 percent of the plan's current liability.)

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 6 January 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 6 January 1993

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• Introduced in House

  summary · EN · 6 January 1993

  Open at official source

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