H.R. 5379 — To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.

Summary

Provides that actuarial assumptions used in determining funding limits for pension plans shall be treated as reasonable if they are within the guidelines set forth in the Actuarial Guidelines Handbook (an Internal Revenue Service manual).

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Legislative Actions

1990-07-26
Introduced in House
1990-07-26
Introduced in House
1990-07-26
Referred to the House Committee on Ways and Means.
1990-07-26
Referred to the House Committee on Education and Labor.
1990-08-17
Referred to the Subcommittee on Labor-Management Relations.

To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.

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