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United States · Bill · S

S. 2087 (98th)

A bill to revise the tax treatment of retirement plans maintained by international organizations.

openUnited States· United States Congress· EN

Introduced

11 November 1983

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

29 June 2021

Summary

Amends the Internal Revenue Code to provide that deferred compensation plan requirements relating to: (1) the size of benefit payments; (2) limitations on payments of death benefits to beneficiaries other than spouses; and (3) "top heavy" plans, shall not apply to benefits attributable to a nonresident alien under a retirement plan maintained by an international organization which is tax-exempt under the International Organizations Immunities Act.

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Documents

1 official file

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Sources

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