H.R. 5381 · 113th Congress
To amend the nondiscrimination provisions of the Internal Revenue Code of 1986 to protect older, longer service participants.
- Stage
- In committee
- Sponsor
- Pat Tiberi
- Introduced
- 2014-07-31
- Latest action
- 2014-07-31 · Introduced in House
Summary
Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans.