To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide for the combination of defined benefit plans and deferred compensation arrangements in a single plan, and for other purposes.
Small Employer Defined Benefit Expansion Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to set forth special rules for treating the combination in a single pension plan of: (1) a defined benefit plan (a traditional benefit plan, or else a cash-balance plan for which additional special rules are required); and (2) a defined contribution plan (an individual account plan which includes a cash or deferred arrangement).
Introduced in House
Introduced in House
Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Employer-Employee Relations.
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