A bill to make technical corrections in pension-related provisions in the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974.

Summary

Title I: Amendments Related to Tax Reform Act of 1986 - Makes technical amendments to pension-related provisions of the Tax Reform Act of 1986, the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA). Includes amendments relating to: (1) minimum vesting requirements; (2) plan amendment deadlines (correspondingly amends the Retirement Equity Act of 1984); (3) Medicare eligibility; and (4) continuation coverage requirements of group health plans. Title II: Amendments Related to the Omnibus Budget Reconciliation Act of 1986 - Makes technical amendments to the IRC and ERISA, including a repeal of the 133-1/3 percent rule relating to accrued benefit requirements applied to defined benefit pension plans. Title III: Amendments Related to Pension Protection Act - Makes a number of technical amendments to provisions of the IRC and of ERISA (including amendments of the Pension Protection Act) dealing with: (1) modification of the minimum funding standard for pension plans; (2) the time for making plan contributions; (3) funding waivers; (4) plan terminations; and (5) reporting requirements.

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

3 official files

• Reported to House amended, Part II

  summary · EN · 3 October 1988

  Open at official source

• Reported to House amended, Part I

  summary · EN · 27 July 1988

  Open at official source

• Introduced in House

  summary · EN · 16 June 1988

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.