A bill to amend the Internal Revenue Code of 1954 to require that a retired employee be permitted to retain his investment in his employer's retirement plan by allowing the employee to delay the commencement of his benefit payments under the plan and to provide capital gain treatment for earnings attributable to voluntary employee contributions under such plans.

Summary

Amends the Internal Revenue Code and the Employee Retirement Security Act of 1974 (ERISA) to require that an employee be allowed to elect to delay the commencement of benefits under an employer retirement plan. Provides capital gain treatment for earnings attributable to voluntary employee contributions under such a plan.

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Documents

1 official file

• Introduced in House

  summary · EN · 8 December 1981

  Open at official source

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