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United States · Bill · S

S. 2210 (102nd)

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

6 February 1992 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Bentsen, Lloyd M. [D-TX], Sen. Pryor, David H. [D-AR], Sen. Packwood, Bob [R-OR], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Roth Jr., William V. [R-DE], Sen. Boren, David L. [D-OK], Sen. Danforth, John C. [R-MO], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Durenberger, Dave [R-MN], Sen. Rockefeller, John D., IV [D-WV], Sen. Grassley, Chuck [R-IA], Sen. Breaux, John B. [D-LA], Sen. Chafee, John H. [R-RI], Sen. Daschle, Thomas A. [D-SD], Sen. Hatch, Orrin G. [R-UT], Sen. Johnston, J. Bennett [D-LA], Sen. Hollings, Ernest F. [D-SC]

Subjects

Taxation

Source updated

3 January 2025

Taxation

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.

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

Timeline

  1. 6 February 1992

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 February 1992

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 6 February 1992

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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