To amend the Internal Revenue Code of 1986 to provide that income of certain spouses will not be aggregated for purposes of the limitations of sections 401(a)(17) and 404(l) of such Code.

referredUnited States· United States Congress· EN

Introduced

26 January 1993

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that for purposes of determining the compensation of highly compensated employees for certain pension plans, the rules attributing compensation between spouses will not apply if both spouses are licensed to perform services in the same professional field and perform such services on a full-time basis for the same employer.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 26 January 1993
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Introduced in House (PDF)
Introduced in House · EN · 26 January 1993
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Introduced in House
summary · EN · 26 January 1993
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Sources

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Official source: https://www.congress.gov/bill/103rd-congress/house-bill/580
Open data entity: https://api.congress.gov/v3/bill/103/hr/580