A bill to amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.
Small Employer Nest Egg Act - Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S5634-5635)
Read twice and referred to the Committee on Finance.
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