A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 with respect to early retirement benefits, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

11 March 2005

Last action

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Status

Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

Summary

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code of 1986 to protect pro rata shares of employees' subsidized early retirement benefits in cases of corporate mergers and acquisitions where the successor employer does not continue to maintain the pension plan.

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Versions

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 11 March 2005
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Introduced in Senate (PDF)
Introduced in Senate · EN · 11 March 2005
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Introduced in Senate
summary · EN · 11 March 2005
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Sources

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Official source: https://www.congress.gov/bill/109th-congress/senate-bill/607
Open data entity: https://api.congress.gov/v3/bill/109/s/607