A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code of 1986.

referredUnited States· United States Congress· EN

Introduced

6 February 1992

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Requires a one-year delay in the implementation of final regulations prohibiting pension plan benefits from discriminating in favor of highly compensated employees. Grants a two-year delay in the case of plans maintained by governments and tax-exemption organizations.

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Votes

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Versions

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Documents

2 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 6 February 1992
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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/2210
Open data entity: https://api.congress.gov/v3/bill/102/s/2210