A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified pension plan which includes cash or deferred arrangement.

referredUnited States· United States Congress· EN

Introduced

12 May 1987

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.

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Documents

1 official file

Introduced in Senate
summary · EN · 12 May 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/senate-bill/1188
Open data entity: https://api.congress.gov/v3/bill/100/s/1188