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- H.R.481
H.R.481: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation in the case of multiemployer plans.
About This Bill
- Introduced Jan. 6, 1993
- Latest Major Action Feb. 2, 1993
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation of a multiemployer plan by eliminating the 150 percent test. (Currently, employer contributions to a pension plan, whether a single-employer or a multiemployer plan, are not deductible to the extent that they produce funding in excess of 150 percent of the plan's current liability.)
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Referred to the House Committee on Education and Labor.
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Referred to the House Committee on Ways and Means.
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Referred to the Subcommittee on Labor-Management Relations.
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| Jan. 6, 1993 |
Introduced in the House by Pete Stark (D-Calif.) |