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United States · Bill · S

S. 240 (97th)

A bill to extend the treatment conferred upon certain private deferred compensation plans to nonqualified deferred compensation arrangements maintained by tax-exempt organizations.

referredUnited States· United States Congress· EN

Introduced

22 January 1981

Last action

Status

Read second time and referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Requires that the taxable year of inclusion in gross income of any amount covered by a nonqualified deferred compensation plan maintained by a tax-exempt organization be determined in accordance with principles applicable to deferred compensation plans maintained by other private organizations.

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Documents

1 official file

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Sources

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