To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.
Small Business Actuarial Guidelines Reliance Act - 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).
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Referred to the House Committee on Education and Labor.
Referred to the Subcommittee on Labor-Management Relations.
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