To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants.

Summary

Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 31 July 2014

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 31 July 2014

   Introduced

   Introduced in House

   Source: IntroReferral

3. 31 July 2014

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 31 July 2014 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 31 July 2014

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 31 July 2014

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 31 July 2014

  Open at official source

Sponsors

• PATRICK TIBERI · R · Sponsor
• Richard Neal · D · Sponsor
• Rep. Boustany, Charles W., Jr. [R-LA-3] · R · Cosponsor
• Rep. Schock, Aaron [R-IL-18] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to → Retirement Plan Simplification and Enhancement Act of 2013
• related to ← Retirement Security Preservation Act of 2014