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United States · Bill · HR

H.R. 5466 (106th)

To amend the Internal Revenue Code of 1986 to provide for the payment of fellowship benefits to pension plan participants.

referredUnited States· United States Congress· EN

Introduced

12 October 2000

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends Section 401 (Qualified Pension, Profit-Sharing, and Stock Bonus Plans) to prohibit a trust forming part of a defined benefit pension plan being treated as failing to constitute a qualified trust under such section merely because such plan provides for the payment of qualified fellowship benefits to participants in such plan. Defines the term "qualified fellowship benefits."

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Documents

3 official files

Introduced in House (text)

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Sources

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