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United States · Bill · S

S. 1708 (106th)

Pension Reduction Disclosure Act of 1999

referredUnited States· United States Congress· EN

Introduced

7 October 1999

Last action

7 October 1999 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Moynihan, Daniel Patrick [D-NY], Sen. Jeffords, James M. [I-VT], Sen. Leahy, Patrick J. [D-VT], Sen. Kerrey, J. Robert [D-NE], Sen. Robb, Charles S. [D-VA], Sen. Rockefeller, John D., IV [D-WV], Sen. Sarbanes, Paul S. [D-MD], Sen. Grams, Rod [R-MN], Sen. Lieberman, Joseph I. [ID-CT], Sen. Hutchison, Kay Bailey [R-TX], Sen. Lincoln, Blanche L. [D-AR], Sen. Hollings, Ernest F. [D-SC], Sen. Dodd, Christopher J. [D-CT], Sen. Abraham, Spencer [R-MI]

Subjects

Taxation

Source updated

20 August 2025

Taxation

Summary

Pension Reduction Disclosure Act of 1999 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to set forth notice requirements for pension plans which significantly reduce future benefit accruals. Requires additional information to be provided in such notice by large pension plans with 100 or more active participants. Imposes an excise tax upon failure of pension plans to provide such notice.

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

Timeline

  1. 7 October 1999

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 7 October 1999

    Introduced

    Sponsor introductory remarks on measure. (CR S12235-12236)

    Source: IntroReferral

  3. 7 October 1999

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 7 October 1999

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 7 October 1999

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 7 October 1999

    Open at official source

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Sponsors

Related records

Sources

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