S. 3700 · 112th Congress

Vested Employee Pension Benefit Protection Act

Stage
In committee
Introduced
2012-12-20
Latest action
2012-12-20 · Introduced in Senate

Summary

Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before January 1, 2013.