A bill to amend the Internal Revenue Code of 1986 to protect employees in the building and construction industry who are participants in multiemployer plans, and for other purposes.
Vested Employee Pension Benefit Protection Act
Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.
Referred to the Subcommittee on Health, Employment, Labor, and Pensions.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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