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United States · Bill · S

S. 3030 (97th)

A bill to amend the Internal Revenue Code of 1954 to allow an employer to provide participants in a defined benefit plan with supplemental retirement benefits through a defined contribution plan of the employer.

openUnited States· United States Congress· EN

Introduced

1 October 1982

Last action

Status

Committee on Finance requested executive comment from OMB; Treasury Department; Health and Human Services Department; Labor Department.

Sponsors

Subjects

Discovery layer

Source updated

11 May 2023

Summary

Amends the Internal Revenue Code to allow an employer to provide participants in a defined benefit plan with supplemental retirement benefits through a defined contribution plan of the employer. Sets forth requirements for such plans. Sets forth eligibility requirements for participants in such plans. Limits the amount of such supplemental benefits to three percent of the primary retirement benefit. Allows an employer to make contributions contingent upon profits. Allows a tax deduction to employers making contributions to such supplemental retirement benefit arrangements.

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Votes

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Versions

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Documents

1 official file

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Sources

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