S. 2583 — A bill 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).

Full Text

Related Legislation

H.R. 5379To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.
1990-08-17Referred to the Subcommittee on Labor-Management Relations.
Related
H.R. 5817To provide that taxpayers may rely on Internal Revenue Service guidelines in determining the funding limits for pension plans.
1990-10-26Referred to the Subcommittee on Labor-Management Relations.
Related

Legislative Actions

1990-05-07
Introduced in Senate
1990-05-07
Read twice and referred to the Committee on Finance.

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

Sponsors

Subjects

Summary

Full Text

Related Legislation

Legislative Actions

Ask about this bill