A bill to amend the Internal Revenue Code of 1954 to permit certain retroactive amendments in qualified pension plans and to change certain provisions concerning qualification of pension plans.

referredUnited States· United States Congress· EN

Introduced

3 August 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that under the Internal Revenue Code pension, profit-sharing, and stock bonus plans will not be deemed to have failed to meet qualification standards because of the excluding of employees covered by a collective-bargaining agreement which does not specifically provide for their inclusion. (Amends 26 U.S.C. 401)

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Documents

1 official file

Introduced in House
summary · EN · 3 August 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/9970
Open data entity: https://api.congress.gov/v3/bill/93/hr/9970