H.R. 3899 · 109th Congress
Small Employer Defined Benefit Expansion Act
- Stage
- In committee
- Sponsor
- Rob Andrews
- Introduced
- 2005-09-27
- Latest action
- 2005-11-07 · Referred to the Subcommittee on Employer-Employee Relations.
Summary
Small Employer Defined Benefit Expansion Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to set forth special rules for treating the combination in a single pension plan of: (1) a defined benefit plan (a traditional benefit plan, or else a cash-balance plan for which additional special rules are required); and (2) a defined contribution plan (an individual account plan which includes a cash or deferred arrangement).