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United States · Bill · HR

H.R. 5379 (101st)

To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.

referredUnited States· United States Congress· EN

Introduced

26 July 1990

Last action

Status

Referred to the Subcommittee on Labor-Management Relations.

Sponsors

Subjects

Discovery layer

Source updated

23 March 2026

Summary

Provides that actuarial assumptions used in determining funding limits for pension plans shall be treated as reasonable if they are within the guidelines set forth in the Actuarial Guidelines Handbook (an Internal Revenue Service manual).

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Documents

2 official files

Introduced in House (text)

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Sources

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