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United States · Bill · HR

H.R. 5546 (106th)

Retirement Enhancement Revenue Act of 2000

referredUnited States· United States Congress· EN

Introduced

25 October 2000

Last action

25 October 2000 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Andrews, Robert E. [D-NJ-1], Rep. Clay, William (Bill) [D-MO-1], Rep. Kildee, Dale E. [D-MI-5], Rep. Owens, Major R. [D-NY-11], Rep. Payne, Donald M. [D-NJ-10], Rep. Mink, Patsy T. [D-HI-2], Rep. Woolsey, Lynn C. [D-CA-6], Rescom. Romero-Barcelo, Carlos A. [D-PR-At Large], Rep. Fattah, Chaka [D-PA-2], Rep. Tierney, John F. [D-MA-6], Rep. Kind, Ron [D-WI-3], Rep. Sanchez, Loretta [D-CA-46], Rep. Ford, Harold E., Jr. [D-TN-9], Rep. Kucinich, Dennis J. [D-OH-10], Rep. Holt, Rush [D-NJ-12]

Subjects

Taxation

Source updated

20 August 2025

Taxation

Summary

Retirement Enhancement Revenue Act of 2000 - Title I: Public Employee Pension Plans - Amends the Internal Revenue Code, with respect to public employee pension plans, to set forth additional reporting and disclosure requirements and provide for the review of employee contribution changes by qualified review boards. Title II: Pension Improvements - Requires 401(k) plans to be offered to all eligible employees and to meet minimum coverage requirements. Makes other revisions concerning pension plans, including: (1) raising the contribution limit on simplified employee pensions; (2) increasing from the age of 70-and-one-half to age 75 the requirement to begin mandatory pension distributions; (3) repealing specified coordination requirements for deferred compensation plans of State and local governments and tax-exempt organizations; (4) permitting rollovers from and to various types of plans. Title III: Additional Amendments - Makes additional revisions to pension provisions, including: (1) concerning cash-outs from section 457 plans (deferred compensation plans of State and local governments and tax-exempt organizations) to qualified plans; and (2) permitting loans from a pension plan for involuntarily separated employees for health insurance and job training expenses. Title IV: General Provisions - Sets forth effective date provisions.

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

Timeline

  1. 25 October 2000

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 25 October 2000

    Introduced

    Sponsor introductory remarks on measure. (CR E1935-1937)

    Source: IntroReferral

  3. 25 October 2000

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 October 2000

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 25 October 2000

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 25 October 2000

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 25 October 2000

    Open at official source

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Sponsors

Related records

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Sources

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