H.R. 5821 — To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.

Summary

Amends the Internal Revenue Code to revise provisions concerning rollovers from qualified employer pension plans. Allows the tax-free rollover of savings into individual retirement accounts. Makes this Act effective for distributions made after December 31, 1986.

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Legislative Actions

1990-10-12
Introduced in House
1990-10-12
Introduced in House
1990-10-12
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.

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