United States · Bill · S
S. 1447 (98th)
A bill to exclude from gross income certain distributions from a qualified terminated plan.
Introduced
10 June 1983
Last action
—
Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
29 June 2021
Summary
Excludes from gross income, for income tax purposes, certain distributions made from a qualified terminated employee benefit plan. Requires that such distributions must have been transferred to an individual retirement account by the taxpayer on a specific date. Defines a "qualified terminated plan" as a pension plan with respect to which a notice of a sufficiency was issued by the Pension Benefit Guaranty Corporation on December 2, 1976 and which was terminated by corporate action on February 20, 1976.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 10 June 1983
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1447
- Open data entity: https://api.congress.gov/v3/bill/98/s/1447